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Federal housing law

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

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1040nr.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).


1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
, 2025, ending
, 20
See separate instructions. See separate instructions. See separate instructions. See separate instructions. See separate instructions.
Filed pursuant to section 301.9100-2 Filed pursuant to section 301.9100-2 Filed pursuant to section 301.9100-2 Combat zone Combat zone Combat zone Combat zone Combat zone Combat zone Combat zone Combat zone Deceased MM DD YYYY
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Spouse MM DD YYYY
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Deceased MM DD YYYY
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Spouse MM DD YYYY
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Deceased MM DD YYYY
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Spouse MM DD YYYY
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Deceased MM DD YYYY
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Spouse MM DD YYYY
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Deceased MM DD YYYY
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Spouse MM DD YYYY
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Deceased MM DD YYYY
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Spouse MM DD YYYY
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Deceased MM DD YYYY
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Spouse MM DD YYYY
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Deceased MM DD YYYY
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Spouse MM DD YYYY
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Deceased MM DD YYYY
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Spouse MM DD YYYY
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Deceased MM DD YYYY
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Spouse MM DD YYYY
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Deceased MM DD YYYY
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Spouse MM DD YYYY
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Other Other Other Other Other Other
Your first name and middle initial Your first name and middle initial Your first name and middle initial Your first name and middle initial Your first name and middle initial Your first name and middle initial Your first name and middle initial Your first name and middle initial Last name Last name Last name Last name Last name Last name Last name Last name Last name Last name Your identifying number
(see instructions)
Your identifying number
(see instructions)
Your identifying number
(see instructions)
Your identifying number
(see instructions)
Your identifying number
(see instructions)
Your identifying number
(see instructions)
Your identifying number
(see instructions)
Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Home address (number and street). If you have a P.O. box, see instructions. Apt. no.
City, town, or post office. If you have a foreign address, also complete spaces below. City, town, or post office. If you have a foreign address, also complete spaces below. City, town, or post office. If you have a foreign address, also complete spaces below. City, town, or post office. If you have a foreign address, also complete spaces below. City, town, or post office. If you have a foreign address, also complete spaces below. City, town, or post office. If you have a foreign address, also complete spaces below. City, town, or post office. If you have a foreign address, also complete spaces below. City, town, or post office. If you have a foreign address, also complete spaces below. City, town, or post office. If you have a foreign address, also complete spaces below. City, town, or post office. If you have a foreign address, also complete spaces below. City, town, or post office. If you have a foreign address, also complete spaces below. City, town, or post office. If you have a foreign address, also complete spaces below. City, town, or post office. If you have a foreign address, also complete spaces below. City, town, or post office. If you have a foreign address, also complete spaces below. City, town, or post office. If you have a foreign address, also complete spaces below. City, town, or post office. If you have a foreign address, also complete spaces below. City, town, or post office. If you have a foreign address, also complete spaces below. State State State State ZIP code ZIP code ZIP code ZIP code
Foreign country name Foreign country name Foreign country name Foreign country name Foreign country name Foreign country name Foreign country name Foreign country name Foreign province/state/county Foreign province/state/county Foreign province/state/county Foreign province/state/county Foreign province/state/county Foreign province/state/county Foreign province/state/county Foreign province/state/county Foreign province/state/county Foreign postal code Foreign postal code Foreign postal code Foreign postal code Foreign postal code Foreign postal code Foreign postal code Foreign postal code
Filing Status
Check only
one box.
Filing Status
Check only
one box.
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Single
Married filing separately (MFS)
Qualifying surviving spouse (QSS)
Estate
Trust
If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:
Digital Assets Digital Assets At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .
.
Yes
No
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Dependents
(see instructions)
If more
than four
dependents,
see instructions
and check
here
.
.
Dependents
(see instructions)
If more
than four
dependents,
see instructions
and check
here
.
.
Dependent 1 Dependent 1 Dependent 1 Dependent 1 Dependent 1 Dependent 1 Dependent 2 Dependent 2 Dependent 3 Dependent 3 Dependent 3 Dependent 3 Dependent 3 Dependent 3 Dependent 3 Dependent 4 Dependent 4 Dependent 4 Dependent 4 Dependent 4 Dependent 4 Dependent 4
Dependents
(see instructions)
If more
than four
dependents,
see instructions
and check
here
.
.
Dependents
(see instructions)
If more
than four
dependents,
see instructions
and check
here
.
.
**(1)**First name
Dependents
(see instructions)
If more
than four
dependents,
see instructions
and check
here
.
.
Dependents
(see instructions)
If more
than four
dependents,
see instructions
and check
here
.
.
(2) Last name
Dependents
(see instructions)
If more
than four
dependents,
see instructions
and check
here
.
.
Dependents
(see instructions)
If more
than four
dependents,
see instructions
and check
here
.
.
**(3)**Identifying
number
Dependents
(see instructions)
If more
than four
dependents,
see instructions
and check
here
.
.
Dependents
(see instructions)
If more
than four
dependents,
see instructions
and check
here
.
.
**(4)**Relationship
Dependents
(see instructions)
If more
than four
dependents,
see instructions
and check
here
.
.
Dependents
(see instructions)
If more
than four
dependents,
see instructions
and check
here
.
.
(5) Check if
lived with
you more
than half
of 2025
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
Dependents
(see instructions)
If more
than four
dependents,
see instructions
and check
here
.
.
Dependents
(see instructions)
If more
than four
dependents,
see instructions
and check
here
.
.
(6) Credits Child tax
credit
Child tax
credit
Child tax
credit
Child tax
credit
Credit for
other
dependents
Credit for
other
dependents
Credit for
other
dependents
Child tax
credit
Child tax
credit
Child tax
credit
Child tax
credit
Child tax
credit
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
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.
.
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.
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.
.
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.
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.
.
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.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
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7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
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.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
1a 1a 1a
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
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.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
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11a
Subtract line 10 from line 9. This is youradjusted gross income
.
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.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
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.
b
Household employee wages not reported on Form(s) W-2 .
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c
Tip income not reported on line 1a (see instructions)
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.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
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e
Taxable dependent care benefits from Form 2441, line 26 .
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f
Employer-provided adoption benefits from Form 8839, line 31
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g
Wages from Form 8919, line 6 .
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h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
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1i
j
Reserved for future use .
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k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
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1k
z
Add lines 1a through 1h .
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2a
Tax-exempt interest .
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2a
bTaxable interest .
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3a
Qualified dividends .
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3a
bOrdinary dividends .
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c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
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7a
Capital gain or (loss). Attach Schedule D if required
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b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
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.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
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11a
Subtract line 10 from line 9. This is youradjusted gross income
.
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.
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.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
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c
Tip income not reported on line 1a (see instructions)
.
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.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
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e
Taxable dependent care benefits from Form 2441, line 26 .
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f
Employer-provided adoption benefits from Form 8839, line 31
.
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g
Wages from Form 8919, line 6 .
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h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
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1i
j
Reserved for future use .
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k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
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1k
z
Add lines 1a through 1h .
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2a
Tax-exempt interest .
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.
2a
bTaxable interest .
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.
3a
Qualified dividends .
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.
3a
bOrdinary dividends .
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.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
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7a
Capital gain or (loss). Attach Schedule D if required
.
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.
.
.
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.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
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.
.
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.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
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.
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.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
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.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
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.
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.
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.
.
.
.
.
.
.
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.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
1b 1b 1b
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
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.
2a
Tax-exempt interest .
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.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
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7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
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.
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.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
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.
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.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
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c
Tip income not reported on line 1a (see instructions)
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.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
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.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
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.
.
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.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
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g
Wages from Form 8919, line 6 .
.
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.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
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.
1i
j
Reserved for future use .
.
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.
.
.
.
.
.
.
.
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.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
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.
1k
z
Add lines 1a through 1h .
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.
2a
Tax-exempt interest .
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.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
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.
.
.
.
.
.
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.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
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.
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.
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.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
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.
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.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
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.
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.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
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.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
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.
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.
.
.
.
g
Wages from Form 8919, line 6 .
.
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.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
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.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
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.
.
.
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.
.
.
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.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
1c 1c 1c
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
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.
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.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
1d 1d 1d
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
1e 1e 1e
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
1f 1f 1f
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
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7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
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.
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.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
1g 1g 1g
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
1h 1h 1h
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
1j 1j 1j
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
1z 1z 1z
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
2b 2b 2b
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
3b 3b 3b
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
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.
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.
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.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
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.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
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.
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7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
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.
.
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.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
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.
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.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
4b 4b 4b
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
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b
Household employee wages not reported on Form(s) W-2 .
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c
Tip income not reported on line 1a (see instructions)
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d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
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e
Taxable dependent care benefits from Form 2441, line 26 .
.
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f
Employer-provided adoption benefits from Form 8839, line 31
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g
Wages from Form 8919, line 6 .
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h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
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1i
j
Reserved for future use .
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k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
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1k
z
Add lines 1a through 1h .
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2a
Tax-exempt interest .
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2a
bTaxable interest .
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3a
Qualified dividends .
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3a
bOrdinary dividends .
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c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
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.
4a
bTaxable amount .
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c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
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.
c
Check if (see instructions)
.
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1
Rollover
2
PSO
3
6
Reserved for future use .
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7a
Capital gain or (loss). Attach Schedule D if required
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b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
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9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
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10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
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11a
Subtract line 10 from line 9. This is youradjusted gross income
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.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
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c
Tip income not reported on line 1a (see instructions)
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.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
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e
Taxable dependent care benefits from Form 2441, line 26 .
.
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f
Employer-provided adoption benefits from Form 8839, line 31
.
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g
Wages from Form 8919, line 6 .
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h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
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1i
j
Reserved for future use .
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**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
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1k
z
Add lines 1a through 1h .
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2a
Tax-exempt interest .
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2a
bTaxable interest .
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.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
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.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
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7a
Capital gain or (loss). Attach Schedule D if required
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.
.
.
.
.
.
.
.
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.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
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.
.
.
.
.
.
.
.
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.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
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11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
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.
.
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.
.
.
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.
.
c
Tip income not reported on line 1a (see instructions)
.
.
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.
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.
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.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
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.
1i
j
Reserved for future use .
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.
.
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.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
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1k
z
Add lines 1a through 1h .
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.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
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.
.
.
.
.
.
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.
.
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.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
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.
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.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
5b 5b 5b
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
6 6 6
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
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.
.
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.
b
Household employee wages not reported on Form(s) W-2 .
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c
Tip income not reported on line 1a (see instructions)
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d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
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e
Taxable dependent care benefits from Form 2441, line 26 .
.
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f
Employer-provided adoption benefits from Form 8839, line 31
.
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g
Wages from Form 8919, line 6 .
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h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
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1i
j
Reserved for future use .
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k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
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1k
z
Add lines 1a through 1h .
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2a
Tax-exempt interest .
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2a
bTaxable interest .
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3a
Qualified dividends .
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.
3a
bOrdinary dividends .
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c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
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.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
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7a
Capital gain or (loss). Attach Schedule D if required
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b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
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9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
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.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
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11a
Subtract line 10 from line 9. This is youradjusted gross income
.
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.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
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c
Tip income not reported on line 1a (see instructions)
.
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.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
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e
Taxable dependent care benefits from Form 2441, line 26 .
.
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.
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f
Employer-provided adoption benefits from Form 8839, line 31
.
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g
Wages from Form 8919, line 6 .
.
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h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
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1i
j
Reserved for future use .
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**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
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1k
z
Add lines 1a through 1h .
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.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
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.
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.
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.
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.
.
2a
Tax-exempt interest .
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.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
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7a
Capital gain or (loss). Attach Schedule D if required
.
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.
.
.
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.
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.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
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.
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.
.
.
.
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.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
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.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
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.
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.
.
c
Tip income not reported on line 1a (see instructions)
.
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.
.
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.
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.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
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.
.
.
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.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
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.
1i
j
Reserved for future use .
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.
.
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.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
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.
1k
z
Add lines 1a through 1h .
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2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
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.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
7a 7a 7a
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
8 8 8
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
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.
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.
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.
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.
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.
.
.
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.
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.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
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7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
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.
.
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.
.
.
b
Household employee wages not reported on Form(s) W-2 .
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c
Tip income not reported on line 1a (see instructions)
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d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
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e
Taxable dependent care benefits from Form 2441, line 26 .
.
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.
f
Employer-provided adoption benefits from Form 8839, line 31
.
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g
Wages from Form 8919, line 6 .
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h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
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1i
j
Reserved for future use .
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.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
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.
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1k
z
Add lines 1a through 1h .
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2a
Tax-exempt interest .
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.
2a
bTaxable interest .
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.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
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7a
Capital gain or (loss). Attach Schedule D if required
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b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
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9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
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11a
Subtract line 10 from line 9. This is youradjusted gross income
.
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.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
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.
c
Tip income not reported on line 1a (see instructions)
.
.
.
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.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
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.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
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.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
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.
g
Wages from Form 8919, line 6 .
.
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.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
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.
1i
j
Reserved for future use .
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.
.
.
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.
.
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.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
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.
1k
z
Add lines 1a through 1h .
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2a
Tax-exempt interest .
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.
2a
bTaxable interest .
.
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.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
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7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
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.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
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.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
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.
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.
.
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.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
9 9 9
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
10 10 10
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
**attach Form(s) **
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**k **
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is yourtotal effectively connected income
.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are yourtotal adjustments to
income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
Income
Effectively
Connected
With U.S.
Trade or
Business
1040-NR
Department of the Treasury—Internal Revenue Service Form
U.S. Nonresident Alien Income Tax Return
2025 OMB No. 1545-0074 IRS Use Only—Do not write
or staple in this space.
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.
1 a
Total amount from Form(s) W-2, box 1 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Household employee wages not reported on Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
c
Tip income not reported on line 1a (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
.
.
.
.
.
.
.
e
Taxable dependent care benefits from Form 2441, line 26 .
.
.
.
.
.
.
.
.
.
.
.
.
f
Employer-provided adoption benefits from Form 8839, line 31
.
.
.
.
.
.
.
.
.
.
.
g
Wages from Form 8919, line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Other earned income (see instructions). Enter type and amount:
i
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1i
j
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1k
z
Add lines 1a through 1h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Tax-exempt interest .
.
.
2a
bTaxable interest .
.
.
.
.
.
3a
Qualified dividends .
.
.
3a
bOrdinary dividends .
.
.
.
.
c
Check if your child’s dividends are included in
1
Line 3a
2
Line 3b
4a
IRA distributions .
.
.
.
4a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
QCD
3
5a
Pensions and annuities .
.
5a
bTaxable amount .
.
.
.
.
.
c
Check if (see instructions)
.
.
.
.
.
1
Rollover
2
PSO
3
6
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
Capital gain or (loss). Attach Schedule D if required
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Check if:
Schedule D not required
Includes child’s capital gain or (loss)
8
Additional income from Schedule 1 (Form 1040), line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your
total effectively connected income

.
.
.
10
Adjustments to income from Schedule 1 (Form 1040), line 26. These are your
total adjustments to

income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Subtract line 10 from line 9. This is youradjusted gross income
.
.
.
.
.
.
.
.
.
.
11a 11a 11a

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 11364D Form 1040-NR (2025) Created 9/8/25

Form 1040-NR (2025) Page 2

Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
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.
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.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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.
13c
14
Add lines 12 through 13c
.
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
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.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
.
.
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
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.
13c
14
Add lines 12 through 13c
.
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
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.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
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.
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.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
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.
.
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.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
.
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
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.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
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.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
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.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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.
23b
c
Transportation tax (see instructions)
.
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.
23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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.
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18
Add lines 16 and 17 .
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.
.
.
.
.
.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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.
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.
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.
22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23b
c
Transportation tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
23c
d
Add lines 23a through 23c .
.
.
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.
.
.
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.
.
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.
.
.
.
.
.
.
.
.
24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 16 and 17 .
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
.
.
.
.
.
.
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.
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.
21
Add lines 19 and 20 .
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.
.
.
.
.
.
.
.
22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23b
c
Transportation tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
23c
d
Add lines 23a through 23c .
.
.
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.
.
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.
.
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.
.
.
.
.
.
.
.
.
24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Add lines 16 and 17 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
**b **
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
24
Add lines 22 and 23d. This is yourtotal tax .
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
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.
13b
c
Additional deductions from Schedule 1-A, line 38
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
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16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
12
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
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.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
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.
13c
14
Add lines 12 through 13c
.
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
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.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
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.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
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.
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
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.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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.
23b
c
Transportation tax (see instructions)
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.
23c
d
Add lines 23a through 23c .
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.
24
Add lines 22 and 23d. This is your
total tax
.
.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
.
.
.
.
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.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
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.
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.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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.
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18
Add lines 16 and 17 .
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.
.
.
.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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.
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21
Add lines 19 and 20 .
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.
22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
.
.
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.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23b
c
Transportation tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
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.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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.
13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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.
18
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
.
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.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
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.
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.
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.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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.
.
13c
14
Add lines 12 through 13c
.
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
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.
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.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
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.
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.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
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.
.
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.
.
.
23a
**b **
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
.
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.
23c
d
Add lines 23a through 23c .
.
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.
.
.
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.
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.
.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
24
Add lines 22 and 23d. This is yourtotal tax .
.
.
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.
.
.
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.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
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.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
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.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
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.
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.
.
.
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.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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.
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18
Add lines 16 and 17 .
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.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
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.
.
.
23b
c
Transportation tax (see instructions)
.
.
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.
.
23c
d
Add lines 23a through 23c .
.
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.
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.
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.
24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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.
.
.
.
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18
Add lines 16 and 17 .
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.
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.
.
.
.
.
.
.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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.
.
.
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.
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21
Add lines 19 and 20 .
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.
22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
23b
c
Transportation tax (see instructions)
.
.
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.
.
.
.
.
.
.
23c
d
Add lines 23a through 23c .
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.
.
.
.
.
.
.
.
.
.
.
24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
.
.
.
.
.
.
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.
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.
18
Add lines 16 and 17 .
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.
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.
.
.
.
.
.
.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
.
.
.
.
.
.
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.
21
Add lines 19 and 20 .
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.
.
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.
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.
.
22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23b
c
Transportation tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
23c
d
Add lines 23a through 23c .
.
.
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.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
.
.
.
.
.
.
.
.
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
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Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
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13b
c
Additional deductions from Schedule 1-A, line 38
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
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.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
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.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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.
13c
14
Add lines 12 through 13c
.
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
.
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.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
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.
.
.
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.
.
.
23a
**b **
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
.
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.
23c
d
Add lines 23a through 23c .
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.
.
.
.
.
.
.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
24
Add lines 22 and 23d. This is yourtotal tax .
.
.
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.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
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.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
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.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
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.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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.
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
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.
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.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23b
c
Transportation tax (see instructions)
.
.
.
.
.
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.
.
.
.
23c
d
Add lines 23a through 23c .
.
.
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.
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.
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.
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.
24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
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.
.
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.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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.
13c
14
Add lines 12 through 13c
.
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
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.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
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.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
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.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
.
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
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.
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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.
13c
14
Add lines 12 through 13c
.
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
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.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
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.
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.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
.
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
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.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
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.
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
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.
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
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.
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.
.
13c
14
Add lines 12 through 13c
.
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
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.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
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.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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.
23b
c
Transportation tax (see instructions)
.
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.
23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
.
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.
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.
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.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
.
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.
.
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.
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.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
.
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18
Add lines 16 and 17 .
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.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
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.
.
.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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.
.
.
.
.
.
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.
.
.
.
.
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.
.
23b
c
Transportation tax (see instructions)
.
.
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.
.
23c
d
Add lines 23a through 23c .
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.
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.
.
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.
24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
.
.
.
.
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 16 and 17 .
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.
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.
.
.
.
.
.
.
.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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.
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.
21
Add lines 19 and 20 .
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.
.
.
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.
22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23b
c
Transportation tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
23c
d
Add lines 23a through 23c .
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.
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.
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.
.
.
.
.
.
.
.
.
24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Add lines 16 and 17 .
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
Add lines 19 and 20 .
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.
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.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
**b **
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23b
c
Transportation tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
23c
d
Add lines 23a through 23c .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
24
Add lines 22 and 23d. This is yourtotal tax .
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Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
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.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
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.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
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.
16
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
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.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
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.
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.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
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.
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.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
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.
13c
14
Add lines 12 through 13c
.
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
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.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
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.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
.
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
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.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
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.
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.
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.
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
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.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
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.
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.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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.
.
.
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.
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.
23b
c
Transportation tax (see instructions)
.
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.
23c
d
Add lines 23a through 23c .
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.
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.
24
Add lines 22 and 23d. This is your
total tax
.
.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
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.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
.
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.
.
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.
.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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.
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18
Add lines 16 and 17 .
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.
.
.
.
.
.
.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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.
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21
Add lines 19 and 20 .
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.
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.
22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23b
c
Transportation tax (see instructions)
.
.
.
.
.
.
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.
.
.
.
23c
d
Add lines 23a through 23c .
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.
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.
.
.
.
.
.
24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
.
.
.
.
.
.
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.
.
.
.
.
18
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
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13b
c
Additional deductions from Schedule 1-A, line 38
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
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.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
**b **
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
24
Add lines 22 and 23d. This is yourtotal tax .
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
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.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
.
.
.
.
.
.
17
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
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.
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.
.
.
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.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
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.
13c
14
Add lines 12 through 13c
.
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
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.
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.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
.
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.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
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.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
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.
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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.
23b
c
Transportation tax (see instructions)
.
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.
23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
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.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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.
.
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18
Add lines 16 and 17 .
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.
.
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.
.
.
.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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.
.
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
.
.
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
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.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
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.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
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.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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.
18
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
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.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
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.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
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.
.
13c
14
Add lines 12 through 13c
.
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
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.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
**b **
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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.
23b
c
Transportation tax (see instructions)
.
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.
23c
d
Add lines 23a through 23c .
.
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.
.
.
.
.
.
.
.
.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
24
Add lines 22 and 23d. This is yourtotal tax .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
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.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
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.
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.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
.
.
.
.
.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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.
.
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.
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23b
c
Transportation tax (see instructions)
.
.
.
.
.
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.
.
.
.
.
23c
d
Add lines 23a through 23c .
.
.
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.
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.
.
.
.
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.
.
.
.
24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
.
.
.
.
.
.
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.
18
Add lines 16 and 17 .
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.
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.
.
.
.
.
.
.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
.
.
.
.
.
.
.
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.
21
Add lines 19 and 20 .
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.
22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
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.
13b
c
Additional deductions from Schedule 1-A, line 38
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
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.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
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.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
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.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
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Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
.
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
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.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
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.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
.
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.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
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.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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.
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.
.
13c
14
Add lines 12 through 13c
.
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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.
18
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 16 and 17 .
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.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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.
23b
c
Transportation tax (see instructions)
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.
23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
.
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.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
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.
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.
.
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.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
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.
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.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
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.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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.
22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
**b **
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23b
c
Transportation tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
23c
d
Add lines 23a through 23c .
.
.
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.
.
.
.
.
.
.
.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
24
Add lines 22 and 23d. This is yourtotal tax .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
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13b
c
Additional deductions from Schedule 1-A, line 38
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
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16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
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19
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
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.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
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.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
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.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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.
13c
14
Add lines 12 through 13c
.
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
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.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
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.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
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.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
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.
.
.
.
13c
14
Add lines 12 through 13c
.
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
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.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
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.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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.
.
.
.
.
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.
.
.
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.
.
.
23b
c
Transportation tax (see instructions)
.
.
.
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.
.
23c
d
Add lines 23a through 23c .
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.
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24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
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.
13b
c
Additional deductions from Schedule 1-A, line 38
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
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.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
**b **
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
24
Add lines 22 and 23d. This is yourtotal tax .
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
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.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
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.
.
.
.
.
20
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
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.
.
.
.
.
.
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.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
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.
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.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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.
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.
23b
c
Transportation tax (see instructions)
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.
23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
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.
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.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
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.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
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.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
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.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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.
.
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.
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.
.
23b
c
Transportation tax (see instructions)
.
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.
.
23c
d
Add lines 23a through 23c .
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.
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24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
.
.
.
.
.
.
.
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.
.
.
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.
18
Add lines 16 and 17 .
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.
.
.
.
.
.
.
.
.
.
.
.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
.
.
.
.
.
.
.
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.
21
Add lines 19 and 20 .
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.
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.
.
22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23b
c
Transportation tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
23c
d
Add lines 23a through 23c .
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.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
24
Add lines 22 and 23d. This is your
total tax
.
.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
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Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
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.
13b
c
Additional deductions from Schedule 1-A, line 38
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
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.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
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13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
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.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
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.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
.
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
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.
.
.
23a
**b **
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
.
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23c
d
Add lines 23a through 23c .
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.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
24
Add lines 22 and 23d. This is yourtotal tax .
.
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.
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.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
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.
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
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.
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.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
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.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
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.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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.
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.
23b
c
Transportation tax (see instructions)
.
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.
23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
21
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
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.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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.
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18
Add lines 16 and 17 .
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.
.
.
.
.
.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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.
.
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.
21
Add lines 19 and 20 .
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.
.
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.
22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23b
c
Transportation tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
23c
d
Add lines 23a through 23c .
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.
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.
.
.
.
.
.
.
.
.
.
.
.
24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
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.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
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.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
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.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
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Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
.
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
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.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
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.
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.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
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.
13c
14
Add lines 12 through 13c
.
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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.
18
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 16 and 17 .
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.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
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.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
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.
.
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.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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.
23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
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.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
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.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
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.
.
.
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.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
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.
.
.
.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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.
22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
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.
.
.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
**b **
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
23b
c
Transportation tax (see instructions)
.
.
.
.
.
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.
.
.
.
.
23c
d
Add lines 23a through 23c .
.
.
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.
.
.
.
.
.
.
.
.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
24
Add lines 22 and 23d. This is yourtotal tax .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
.
.
.
.
.
.
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.
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18
Add lines 16 and 17 .
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.
.
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.
.
.
.
.
.
.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
.
.
.
.
.
.
.
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.
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.
.
.
21
Add lines 19 and 20 .
.
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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22
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
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.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
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.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
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.
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.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
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.
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.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
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.
.
13c
14
Add lines 12 through 13c
.
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
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.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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.
23b
c
Transportation tax (see instructions)
.
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.
23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
.
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.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
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.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
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.
.
.
.
.
.
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.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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.
.
.
.
.
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.
.
.
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.
.
.
23b
c
Transportation tax (see instructions)
.
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.
.
23c
d
Add lines 23a through 23c .
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.
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.
24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
.
.
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 16 and 17 .
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.
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.
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.
.
.
.
.
.
.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
.
.
.
.
.
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.
21
Add lines 19 and 20 .
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.
.
.
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.
.
22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23b
c
Transportation tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
23c
d
Add lines 23a through 23c .
.
.
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.
.
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.
.
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.
.
.
.
.
.
.
.
.
24
Add lines 22 and 23d. This is your
total tax
.
.
.
.
.
.
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.
.
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Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
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13b
c
Additional deductions from Schedule 1-A, line 38
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
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16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
**b **
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
24
Add lines 22 and 23d. This is yourtotal tax .
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Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
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.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
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.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
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23d
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
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.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
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.
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.
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.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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.
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.
.
13c
14
Add lines 12 through 13c
.
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
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.
.
.
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.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
.
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.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
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.
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.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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.
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.
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.
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.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
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.
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.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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.
.
19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
.
.
.
.
.
.
20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
.
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.
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.
.
.
.
.
.
23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
.
.
.
.
.
.
.
.
.
23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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.
.
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.
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.
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.
23b
c
Transportation tax (see instructions)
.
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.
23c
d
Add lines 23a through 23c .
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.
24
Add lines 22 and 23d. This is your
total tax
.
.
.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
.
.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
.
.
.
.
.
.
13c
14
Add lines 12 through 13c
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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.
12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
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13b
c
Additional deductions from Schedule 1-A, line 38
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
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.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
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13b
c
Additional deductions from Schedule 1-A, line 38
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
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.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
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23a
**b **
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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.
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
.
24
Add lines 22 and 23d. This is yourtotal tax .
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.
Tax and
Credits
11b
Amount from line 11a (adjusted gross income) .
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12
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) .
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13a
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
b
Exemptions for estates and trusts only (see instructions)
.
.
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.
.
13b
c
Additional deductions from Schedule 1-A, line 38
.
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13c
14
Add lines 12 through 13c
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15
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income
.
.
.
.
.
16
Tax (see instructions). Check if any from Form(s):
1
8814
2
4972
3
17
Amount from Schedule 2 (Form 1040), line 3 .
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18
Add lines 16 and 17 .
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19
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)
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20
Amount from Schedule 3 (Form 1040), line 8 .
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21
Add lines 19 and 20 .
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22
Subtract line 21 from line 18. If zero or less, enter -0- .
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23 a
Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15
.
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23a
b
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 .
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23b
c
Transportation tax (see instructions)
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23c
d
Add lines 23a through 23c .
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24
Add lines 22 and 23d. This is your
total tax
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.
24
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
.
.
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25a
b
Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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e
Form(s) 8805 .
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f
Form(s) 8288-A
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g
Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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.
27
Reserved for future use .
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.
27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
.
.
.
.
.
28
29
Credit for amount paid with Form 1040-C
.
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.
.
.
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.
.
.
29
30
Refundable adoption credit from Form 8839, line 13
.
.
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.
.
30
31
Amount from Schedule 3 (Form 1040), line 15
.
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.
31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
.
.
.
.
.
.
.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
.
.
.
.
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25a
b
Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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.
e
Form(s) 8805 .
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f
Form(s) 8288-A
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g
Form(s) 1042-S
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.
26
2025 estimated tax payments and amount applied from 2024 return .
.
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.
27
Reserved for future use .
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.
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.
.
27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
.
.
.
.
.
28
29
Credit for amount paid with Form 1040-C
.
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.
29
30
Refundable adoption credit from Form 8839, line 13
.
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30
31
Amount from Schedule 3 (Form 1040), line 15
.
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.
31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
.
.
.
.
.
.
.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
.
.
.
.
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25a
b
Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
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Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
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28
29
Credit for amount paid with Form 1040-C
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29
30
Refundable adoption credit from Form 8839, line 13
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30
31
Amount from Schedule 3 (Form 1040), line 15
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
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33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
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Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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25a
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Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
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28
29
Credit for amount paid with Form 1040-C
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29
30
Refundable adoption credit from Form 8839, line 13
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30
31
Amount from Schedule 3 (Form 1040), line 15
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
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33
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
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25a 25d
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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25a
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Form(s) 1099 .
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Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
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28
29
Credit for amount paid with Form 1040-C
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29
30
Refundable adoption credit from Form 8839, line 13
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30
31
Amount from Schedule 3 (Form 1040), line 15
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
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33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
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.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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25a
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Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
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.
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.
28
29
Credit for amount paid with Form 1040-C
.
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29
30
Refundable adoption credit from Form 8839, line 13
.
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30
31
Amount from Schedule 3 (Form 1040), line 15
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
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33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
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.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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25a
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Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
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.
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.
28
29
Credit for amount paid with Form 1040-C
.
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29
30
Refundable adoption credit from Form 8839, line 13
.
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30
31
Amount from Schedule 3 (Form 1040), line 15
.
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
.
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.
.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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25a
b
Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
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.
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.
.
.
.
28
29
Credit for amount paid with Form 1040-C
.
.
.
.
.
.
.
.
.
29
30
Refundable adoption credit from Form 8839, line 13
.
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.
30
31
Amount from Schedule 3 (Form 1040), line 15
.
.
.
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
.
.
.
.
.
.
.
25b
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
.
.
.
.
.
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25a
b
Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
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.
28
29
Credit for amount paid with Form 1040-C
.
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29
30
Refundable adoption credit from Form 8839, line 13
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30
31
Amount from Schedule 3 (Form 1040), line 15
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
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33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
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Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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25a
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Form(s) 1099 .
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25b
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Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
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.
28
29
Credit for amount paid with Form 1040-C
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29
30
Refundable adoption credit from Form 8839, line 13
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30
31
Amount from Schedule 3 (Form 1040), line 15
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
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33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
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.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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25a
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Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
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.
.
.
28
29
Credit for amount paid with Form 1040-C
.
.
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29
30
Refundable adoption credit from Form 8839, line 13
.
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30
31
Amount from Schedule 3 (Form 1040), line 15
.
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
.
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.
.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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25a
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Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
.
.
.
.
.
28
29
Credit for amount paid with Form 1040-C
.
.
.
.
.
.
.
.
.
29
30
Refundable adoption credit from Form 8839, line 13
.
.
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.
30
31
Amount from Schedule 3 (Form 1040), line 15
.
.
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.
31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
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25c
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
.
.
.
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25a
b
Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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.
27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
.
.
.
.
.
28
29
Credit for amount paid with Form 1040-C
.
.
.
.
.
.
.
.
.
29
30
Refundable adoption credit from Form 8839, line 13
.
.
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.
30
31
Amount from Schedule 3 (Form 1040), line 15
.
.
.
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.
31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
.
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.
.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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25a
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Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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.
27
Reserved for future use .
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.
27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
.
.
.
.
.
28
29
Credit for amount paid with Form 1040-C
.
.
.
.
.
.
.
.
.
29
30
Refundable adoption credit from Form 8839, line 13
.
.
.
.
.
.
30
31
Amount from Schedule 3 (Form 1040), line 15
.
.
.
.
.
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.
31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
.
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.
.
.
.
.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
.
.
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25a
b
Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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.
27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
.
.
.
.
.
28
29
Credit for amount paid with Form 1040-C
.
.
.
.
.
.
.
.
.
29
30
Refundable adoption credit from Form 8839, line 13
.
.
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.
.
30
31
Amount from Schedule 3 (Form 1040), line 15
.
.
.
.
.
.
.
.
31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
.
.
.
.
.
.
.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
.
.
.
.
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25a
b
Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
.
.
.
.
.
28
29
Credit for amount paid with Form 1040-C
.
.
.
.
.
.
.
.
.
29
30
Refundable adoption credit from Form 8839, line 13
.
.
.
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30
31
Amount from Schedule 3 (Form 1040), line 15
.
.
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.
31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
.
.
.
.
.
.
.
25c 25e
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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Form(s) 1099 .
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Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
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28
29
Credit for amount paid with Form 1040-C
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29
30
Refundable adoption credit from Form 8839, line 13
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30
31
Amount from Schedule 3 (Form 1040), line 15
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
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33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
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.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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Form(s) 1099 .
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Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
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.
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.
28
29
Credit for amount paid with Form 1040-C
.
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29
30
Refundable adoption credit from Form 8839, line 13
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30
31
Amount from Schedule 3 (Form 1040), line 15
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
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.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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25a
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Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
.
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.
.
.
28
29
Credit for amount paid with Form 1040-C
.
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29
30
Refundable adoption credit from Form 8839, line 13
.
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.
30
31
Amount from Schedule 3 (Form 1040), line 15
.
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.
31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
.
.
.
.
.
.
.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
.
.
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25a
b
Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
.
.
.
.
.
28
29
Credit for amount paid with Form 1040-C
.
.
.
.
.
.
.
.
.
29
30
Refundable adoption credit from Form 8839, line 13
.
.
.
.
.
.
30
31
Amount from Schedule 3 (Form 1040), line 15
.
.
.
.
.
.
.
.
31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
.
.
.
.
.
.
.
25c 25f
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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.
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25a
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Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
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.
.
.
28
29
Credit for amount paid with Form 1040-C
.
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29
30
Refundable adoption credit from Form 8839, line 13
.
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30
31
Amount from Schedule 3 (Form 1040), line 15
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
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.
.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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25a
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Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
.
.
.
.
.
28
29
Credit for amount paid with Form 1040-C
.
.
.
.
.
.
.
.
.
29
30
Refundable adoption credit from Form 8839, line 13
.
.
.
.
.
.
30
31
Amount from Schedule 3 (Form 1040), line 15
.
.
.
.
.
.
.
.
31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
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.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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25a
b
Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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e
Form(s) 8805 .
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f
Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
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.
28
29
Credit for amount paid with Form 1040-C
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29
30
Refundable adoption credit from Form 8839, line 13
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30
31
Amount from Schedule 3 (Form 1040), line 15
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
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33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
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.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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25a
b
Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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f
Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
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.
28
29
Credit for amount paid with Form 1040-C
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29
30
Refundable adoption credit from Form 8839, line 13
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30
31
Amount from Schedule 3 (Form 1040), line 15
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
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.
33
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
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25c 25g
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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25a
b
Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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e
Form(s) 8805 .
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f
Form(s) 8288-A
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g
Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
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.
.
.
.
28
29
Credit for amount paid with Form 1040-C
.
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29
30
Refundable adoption credit from Form 8839, line 13
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30
31
Amount from Schedule 3 (Form 1040), line 15
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
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.
33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
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.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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25a
b
Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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e
Form(s) 8805 .
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f
Form(s) 8288-A
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g
Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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.
27
Reserved for future use .
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.
27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
.
.
.
.
.
28
29
Credit for amount paid with Form 1040-C
.
.
.
.
.
.
.
.
.
29
30
Refundable adoption credit from Form 8839, line 13
.
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.
30
31
Amount from Schedule 3 (Form 1040), line 15
.
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
.
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.
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.
.
.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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.
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25a
b
Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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e
Form(s) 8805 .
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f
Form(s) 8288-A
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g
Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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.
27
Reserved for future use .
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.
27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
.
.
.
.
.
28
29
Credit for amount paid with Form 1040-C
.
.
.
.
.
.
.
.
.
29
30
Refundable adoption credit from Form 8839, line 13
.
.
.
.
.
.
30
31
Amount from Schedule 3 (Form 1040), line 15
.
.
.
.
.
.
.
.
31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
.
.
.
.
.
.
.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
.
.
.
.
.
.
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25a
b
Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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e
Form(s) 8805 .
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f
Form(s) 8288-A
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g
Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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.
27
Reserved for future use .
.
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.
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.
.
.
27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
.
.
.
.
.
28
29
Credit for amount paid with Form 1040-C
.
.
.
.
.
.
.
.
.
29
30
Refundable adoption credit from Form 8839, line 13
.
.
.
.
.
.
30
31
Amount from Schedule 3 (Form 1040), line 15
.
.
.
.
.
.
.
.
31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
.
.
.
.
.
.
.
25c 26
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
.
.
.
.
.
.
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25a
b
Form(s) 1099 .
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25b
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Other forms (see instructions) .
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Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
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.
28
29
Credit for amount paid with Form 1040-C
.
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29
30
Refundable adoption credit from Form 8839, line 13
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30
31
Amount from Schedule 3 (Form 1040), line 15
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
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33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
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.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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Form(s) 1099 .
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25b
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Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
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28
29
Credit for amount paid with Form 1040-C
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29
30
Refundable adoption credit from Form 8839, line 13
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30
31
Amount from Schedule 3 (Form 1040), line 15
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
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33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
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.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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25a
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Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
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.
.
28
29
Credit for amount paid with Form 1040-C
.
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29
30
Refundable adoption credit from Form 8839, line 13
.
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30
31
Amount from Schedule 3 (Form 1040), line 15
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
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.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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25a
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Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
.
.
.
.
.
28
29
Credit for amount paid with Form 1040-C
.
.
.
.
.
.
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.
29
30
Refundable adoption credit from Form 8839, line 13
.
.
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30
31
Amount from Schedule 3 (Form 1040), line 15
.
.
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
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25c 32
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
.
.
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25a
b
Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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.
27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
.
.
.
.
.
28
29
Credit for amount paid with Form 1040-C
.
.
.
.
.
.
.
.
.
29
30
Refundable adoption credit from Form 8839, line 13
.
.
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.
.
30
31
Amount from Schedule 3 (Form 1040), line 15
.
.
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.
31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
.
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.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
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25a
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Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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.
27
Reserved for future use .
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.
27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
.
.
.
.
.
28
29
Credit for amount paid with Form 1040-C
.
.
.
.
.
.
.
.
.
29
30
Refundable adoption credit from Form 8839, line 13
.
.
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.
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.
30
31
Amount from Schedule 3 (Form 1040), line 15
.
.
.
.
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.
31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
.
.
.
.
.
.
.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
.
.
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25a
b
Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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.
27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
.
.
.
.
.
.
.
28
29
Credit for amount paid with Form 1040-C
.
.
.
.
.
.
.
.
.
29
30
Refundable adoption credit from Form 8839, line 13
.
.
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.
.
.
30
31
Amount from Schedule 3 (Form 1040), line 15
.
.
.
.
.
.
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.
31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
.
33
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
.
.
.
.
.
.
.
Payments
and
Refundable
Credits
25
Federal income tax withheld from:
a
Form(s) W-2
.
.
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25a
b
Form(s) 1099 .
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25b
c
Other forms (see instructions) .
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25c
d
Add lines 25a through 25c .
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Form(s) 8805 .
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Form(s) 8288-A
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Form(s) 1042-S
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26
2025 estimated tax payments and amount applied from 2024 return .
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27
Reserved for future use .
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27
28
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If you
do not want to claim the ACTC, check here .
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28
29
Credit for amount paid with Form 1040-C
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29
30
Refundable adoption credit from Form 8839, line 13
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30
31
Amount from Schedule 3 (Form 1040), line 15
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31
32
Add lines 28, 29, 30, and 31. These are yourtotal other payments and refundable credits
.
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33
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are yourtotal payments
.
.
.
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.
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.
.
25c 33
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you want
applied to your 2026 estimated tax

.
.
36
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you want
applied to your 2026 estimated tax

.
.
36
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you want
applied to your 2026 estimated tax

.
.
36
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you want
applied to your 2026 estimated tax

.
.
36
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you want
applied to your 2026 estimated tax

.
.
36
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you want
applied to your 2026 estimated tax

.
.
36
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
**e **
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you wantapplied to your 2026 estimated tax
.
.
36
34
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you want
applied to your 2026 estimated tax

.
.
36
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you want
applied to your 2026 estimated tax

.
.
36
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you want
applied to your 2026 estimated tax

.
.
36
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you want
applied to your 2026 estimated tax

.
.
36
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you want
applied to your 2026 estimated tax

.
.
36
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you want
applied to your 2026 estimated tax

.
.
36
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
**e **
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you wantapplied to your 2026 estimated tax
.
.
36
35a
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you want
applied to your 2026 estimated tax

.
.
36
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you want
applied to your 2026 estimated tax

.
.
36
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you want
applied to your 2026 estimated tax

.
.
36
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you want
applied to your 2026 estimated tax

.
.
36
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you want
applied to your 2026 estimated tax

.
.
36
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you want
applied to your 2026 estimated tax

.
.
36
Refund
34
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount youoverpaid
.
.
35a
Amount of line 34 you wantrefunded to you. If Form 8888 is attached, check here
.
.
.
.
Direct deposit?
See instructions.
**b **
Routing number
**c **Type:
Checking
Savings
**d **
Account number
**e **
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.
36
Amount of line 34 you wantapplied to your 2026 estimated tax
.
.
36
Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
Amount
You Owe
37
Subtract line 33 from line 24. This is theamount you owe.
For details on how to pay, go to_www.irs.gov/Payments_ or see instructions .
.
.
.
.
.
.
.
38
Estimated tax penalty (see instructions)
.
.
.
.
.
.
.
.
.
.
38
Amount
You Owe
37
Subtract line 33 from line 24. This is theamount you owe.
For details on how to pay, go to_www.irs.gov/Payments_ or see instructions .
.
.
.
.
.
.
.
38
Estimated tax penalty (see instructions)
.
.
.
.
.
.
.
.
.
.
38
Amount
You Owe
37
Subtract line 33 from line 24. This is theamount you owe.
For details on how to pay, go to_www.irs.gov/Payments_ or see instructions .
.
.
.
.
.
.
.
38
Estimated tax penalty (see instructions)
.
.
.
.
.
.
.
.
.
.
38
Amount
You Owe
37
Subtract line 33 from line 24. This is theamount you owe.
For details on how to pay, go to_www.irs.gov/Payments_ or see instructions .
.
.
.
.
.
.
.
38
Estimated tax penalty (see instructions)
.
.
.
.
.
.
.
.
.
.
38
Amount
You Owe
37
Subtract line 33 from line 24. This is theamount you owe.
For details on how to pay, go to_www.irs.gov/Payments_ or see instructions .
.
.
.
.
.
.
.
38
Estimated tax penalty (see instructions)
.
.
.
.
.
.
.
.
.
.
38
Amount
You Owe
37
Subtract line 33 from line 24. This is theamount you owe.
For details on how to pay, go to_www.irs.gov/Payments_ or see instructions .
.
.
.
.
.
.
.
38
Estimated tax penalty (see instructions)
.
.
.
.
.
.
.
.
.
.
38
Amount
You Owe
37
Subtract line 33 from line 24. This is theamount you owe.
For details on how to pay, go to_www.irs.gov/Payments_ or see instructions .
.
.
.
.
.
.
.
38
Estimated tax penalty (see instructions)
.
.
.
.
.
.
.
.
.
.
38
37
Amount
You Owe
37
Subtract line 33 from line 24. This is theamount you owe.
For details on how to pay, go to_www.irs.gov/Payments_ or see instructions .
.
.
.
.
.
.
.
38
Estimated tax penalty (see instructions)
.
.
.
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.
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.
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38
Third Party
Designee
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no.
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no.
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no.
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no.
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no.
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no.
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no.
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number (PIN)
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no.
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no.
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number (PIN)
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no.
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number (PIN)
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Designee’s
name
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no.
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number (PIN)
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Designee’s
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no.
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no.
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no.
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Third Party
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**Yes.**Complete below.
No
Designee’s
name
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no.
Personal identification
number (PIN)
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**Yes.**Complete below.
No
Designee’s
name
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no.
Personal identification
number (PIN)
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**Yes.**Complete below.
No
Designee’s
name
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no.
Personal identification
number (PIN)
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**Yes.**Complete below.
No
Designee’s
name
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no.
Personal identification
number (PIN)
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**Yes.**Complete below.
No
Designee’s
name
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no.
Personal identification
number (PIN)
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**Yes.**Complete below.
No
Designee’s
name
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no.
Personal identification
number (PIN)
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**Yes.**Complete below.
No
Designee’s
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no.
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number (PIN)
Sign
Here
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
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Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.) Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
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Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
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Tax and 11b Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Credits 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
b Exemptions for estates and trusts only (see instructions) . . . . . 13b
c Additional deductions from Schedule 1-A, line 38 . . . . . . . 13c
14 Add lines 12 through 13c . . . . . . . . . . . . . . . . . . . . . .
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income . . . . .
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3
17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . .
19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . .
20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . .
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . .
23 a Tax on income not effectively connected with a U.S. trade or business from
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a
b Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
line 21 . . . . . . . . . . . . . . . . . . . . 23b
c Transportation tax (see instructions) . . . . . . . . . . . 23c
d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . .
24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . .
11b
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Here
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belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
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Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Sign
Here
Phone no. Phone no. Email address Email address Email address Email address Email address Email address Email address Email address Email address Email address Email address Email address Email address
Paid
Preparer
Use Only
Preparer’s name Preparer’s signature Preparer’s signature Date Date PTIN PTIN Check if:
Self-employed
Check if:
Self-employed
Check if:
Self-employed
Check if:
Self-employed
Check if:
Self-employed
Check if:
Self-employed
Check if:
Self-employed
Check if:
Self-employed
Paid
Preparer
Use Only
Firm’s name Firm’s name Firm’s name Firm’s name Firm’s name Phone no. Phone no. Phone no. Phone no. Phone no. Phone no. Phone no. Phone no. Phone no. Phone no.
Paid
Preparer
Use Only
Firm’s address Firm’s address Firm’s address Firm’s address Firm’s address Firm’s EIN Firm’s EIN Firm’s EIN Firm’s EIN Firm’s EIN Firm’s EIN Firm’s EIN Firm’s EIN Firm’s EIN Firm’s EIN

Go to www.irs.gov/Form1040NR for instructions and the latest information. Form 1040-NR (2025)

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