Form 1040-NR, U.S. Nonresident Alien Income Tax Return Instructions
This form contains 134 fields organized into 29 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Address Information | ||
| Home address (number and street). If you have a P.O. box, see instructions | Text |
Enter your home address, including the street number and name. If you use a P.O. box, refer to the instructions for additional guidance.
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| Apt. no | Text |
Enter your apartment number, if applicable.
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| City, town, or post office. If you have a foreign address, also complete spaces below | Text |
Enter the name of your city, town, or post office. If you have a foreign address, complete the additional spaces provided for foreign addresses.
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| State | Text |
Enter the state in which you reside.
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| ZIP code | Text |
Enter your ZIP code. This is a five to ten-digit number.
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| Bank Information | ||
| topmostSubform[0].Page2[0].RoutingNo[0].f2_31[0 | Text |
Enter your bank's routing number. This number is typically 9 digits long.
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| topmostSubform[0].Page2[0].AccountNo[0].f2_32[0 | Text |
Enter your bank account number. This number can be up to 17 digits long.
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| Business Information | ||
| Firm's EIN | Text |
Enter the Employer Identification Number (EIN) of the firm. This is a unique number assigned to businesses for tax purposes. Ensure it is exactly 10 digits long.
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| Checkbox Options | ||
| topmostSubform[0].Page2[0].c2_4[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions.
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| topmostSubform[0].Page2[0].c2_5[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions.
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| topmostSubform[0].Page2[0].c2_5[1]_2 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions.
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| Contact Information | ||
| Phone | Text |
Enter the phone number of the designee or the taxpayer.
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| topmostSubform[0].Page2[0].f2_39[0 | Text |
Enter the ZIP code of the designee or the taxpayer. Maximum length is 5 characters.
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| topmostSubform[0].Page2[0].f2_41[0 | Text |
Enter the state abbreviation of the designee or the taxpayer. Maximum length is 6 characters.
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| Phone no | Text |
Enter the phone number of the preparer or the firm.
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| Email address | Text |
Enter the email address of the designee or the taxpayer.
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| Deductions | ||
| topmostSubform[0].Page1[0].c1_1[4]_5 | CheckBox |
Check this box if you are eligible for a particular deduction or adjustment to income.
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| Deductions and Adjustments | ||
| 10 Adjustments to income from Schedule 1 (Form 1040), line 26. These are your total adjustments to | Number |
Enter the total adjustments to income from Schedule 1 (Form 1040), line 26. This includes deductions and other adjustments.
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| 12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard | Number |
Enter the amount of itemized deductions from Schedule A (Form 1040-NR) or standard deduction for certain residents of India.
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| 13a Qualified business income deduction from Form 8995 or Form 8995-A. 13a | Number |
Enter the qualified business income deduction from Form 8995 or Form 8995-A. This is the amount you are eligible to deduct.
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| Dependents | ||
| topmostSubform[0].Page1[0].c1_3[0]_1 | CheckBox |
Check this box if you are claiming a dependent on your tax return.
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| topmostSubform[0].Page1[0].c1_3[1]_2 | CheckBox |
Check this box if you have additional dependents to report.
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| topmostSubform[0].Page1[0].Dependents[0].c1_4[0]_1 | CheckBox |
Check this box if you are claiming a specific dependent-related credit or exemption.
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow1[0].f1_16[0 | Text |
Enter the name of the dependent you are claiming on your tax return.
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow1[0].f1_17[0 | Text |
Enter the Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) of the dependent. Maximum length is 11 characters.
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow1[0].f1_18[0 | Text |
Enter the relationship of the dependent to you (e.g., son, daughter, etc.).
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| Dependents Information | ||
| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow1[0].c1_5[0]_1 | CheckBox |
Check this box if the dependent listed in this row is a qualifying child for the Child Tax Credit.
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow1[0].c1_6[0]_1 | CheckBox |
Check this box if the dependent listed in this row is a qualifying relative for the Credit for Other Dependents.
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow2[0].f1_19[0 | Text |
Enter the first name of the dependent listed in this row.
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow2[0].f1_20[0 | Text |
Enter the Social Security Number (SSN) of the dependent listed in this row. The SSN must be 11 characters long.
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow2[0].f1_21[0 | Text |
Enter the relationship of the dependent to you (e.g., son, daughter, parent).
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow2[0].c1_7[0]_1 | CheckBox |
Check this box if the dependent listed in this row is a U.S. citizen.
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow2[0].c1_8[0]_1 | CheckBox |
Check this box if the dependent listed in this row is a resident of the United States, Canada, or Mexico.
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow3[0].f1_22[0 | Text |
Enter the first name of the dependent listed in this row.
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow3[0].f1_23[0 | Text |
Enter the Social Security Number (SSN) of the dependent listed in this row. The SSN must be 11 characters long.
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow3[0].f1_24[0 | Text |
Enter the name of the dependent. This field is used to list dependents on your tax return.
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow3[0].c1_9[0]_1 | CheckBox |
Check this box if the dependent is a qualifying child for the Child Tax Credit.
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow3[0].c1_10[0]_1 | CheckBox |
Check this box if the dependent is a qualifying relative for the Credit for Other Dependents.
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow4[0].f1_25[0 | Text |
Enter the name of another dependent. This field is used to list additional dependents on your tax return.
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow4[0].f1_26[0 | Text |
Enter the Social Security Number (SSN) of the dependent. This field requires an 11-character input.
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow4[0].f1_27[0 | Text |
Enter the relationship of the dependent to you (e.g., son, daughter, parent).
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow4[0].c1_11[0]_1 | CheckBox |
Check this box if the dependent is a qualifying child for the Child Tax Credit.
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| topmostSubform[0].Page1[0].Table_Dependents[0].BodyRow4[0].c1_12[0]_1 | CheckBox |
Check this box if the dependent is a qualifying relative for the Credit for Other Dependents.
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| Filing Status | ||
| topmostSubform[0].Page1[0].f1_3[0 | Text |
Enter your filing status code. This is a two-digit code that represents your filing status for the tax year.
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| topmostSubform[0].Page1[0].c1_1[0]_1 | Text |
Check this box if applicable to your filing status or situation. Refer to the form instructions for specific conditions under which this box should be checked.
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| topmostSubform[0].Page1[0].c1_1[1]_2 | Text |
Check this box if you are filing as a nonresident alien for tax purposes.
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| Foreign Address Information | ||
| Foreign country name | Text |
Enter the name of your foreign country, if applicable.
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| Foreign province/state/county | Text |
Enter the name of your foreign province, state, or county, if applicable.
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| Foreign postal code | Text |
Enter your foreign postal code, if applicable.
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| Form Options | ||
| topmostSubform[0].Page2[0].c2_6[0]_1 | CheckBox |
Check this box if applicable, as per the specific instructions on the form.
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| topmostSubform[0].Page2[0].c2_6[1]_2 | CheckBox |
Check this box if applicable, as per the specific instructions on the form.
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| topmostSubform[0].Page2[0].c2_7[0]_1 | CheckBox |
Check this box if applicable, as per the specific instructions on the form.
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| General | ||
| 2a Tax-exempt interest 2a | Text |
Enter the amount of tax-exempt interest you received.
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| General Information | ||
| topmostSubform[0].Page1[0].c1_13[0]_1 | Text |
Check this box if applicable to your tax situation. Refer to the form instructions for specific conditions.
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| topmostSubform[0].Page1[0].f1_49[0 | Text |
Provide the necessary information as required by the form. Refer to the form instructions for details.
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| topmostSubform[0].Page1[0].f1_53[0 | Text |
Provide the necessary information as required by the form. Refer to the form instructions for details.
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| topmostSubform[0].Page1[0].f1_56[0 | Text |
Provide the necessary information as required by the form. Refer to the form instructions for details.
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| topmostSubform[0].Page2[0].f2_29[0 | Text |
Enter the required information for this field. Refer to the form instructions for details.
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| topmostSubform[0].Page2[0].f2_30[0 | Text |
Enter the required information for this field. Refer to the form instructions for details.
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| enter it here | Text |
Enter the required information here. Refer to the form instructions for details.
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| topmostSubform[0].Page2[0].f2_34[0 | Text |
Enter the required information for this field. Refer to the form instructions for details.
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| Identification | ||
| topmostSubform[0].Page1[0].f1_6[0 | Text |
Enter your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). This is a nine-digit number.
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| Income Details | ||
| 1a Total amount from Form(s) W-2, box 1 (see instructions) 1a | Number |
Enter the total amount from Form(s) W-2, box 1. This is the total wages, tips, and other compensation.
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| topmostSubform[0].Page1[0].f1_29[0 | Number |
Enter any additional income or adjustments as specified in the instructions for this field.
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| C 1c Tip income not reported on line 1a (see instructions) | Number |
Enter the amount of tip income you received that was not reported on line 1a. Refer to the instructions for more details.
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| d Medicaid waiver payments not reported on Form(s) W-2 (see instructions) 1d | Number |
Enter the amount of Medicaid waiver payments you received that were not reported on Form(s) W-2. Refer to the instructions for more details.
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| Taxable dependent care benefits from Form 2441, line 26. e 1e | Number |
Enter the taxable amount of dependent care benefits you received, as reported on Form 2441, line 26.
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| Employer-provided adoption benefits from Form 8839, line 29 f 1f | Number |
Enter the amount of employer-provided adoption benefits you received, as reported on Form 8839, line 29.
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| g Wages from Form 8919, line 6 1g | Number |
Enter the amount of wages you received, as reported on Form 8919, line 6.
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| h Other earned income (see instructions) 1h | Number |
Enter any other earned income you received. Refer to the instructions for more details.
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| k Total income exempt by a treaty from Schedule Ol (Form 1040-NR), item L | Number |
Enter the total amount of income that is exempt by a treaty, as reported on Schedule OI (Form 1040-NR), item L.
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| 3a Qualified dividends 3a | Number |
Enter the amount of qualified dividends you received.
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| b Ordinary dividends 3b | Number |
Enter the amount of ordinary dividends you received.
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| 4a IRA distributions 4a | Number |
Enter the total amount of IRA distributions you received.
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| b Taxable amount. 4b | Number |
Enter the taxable amount of your IRA distributions.
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| 5a Pensions and annuities 5a | Number |
Enter the total amount of pensions and annuities received. This is the gross amount before any deductions.
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| b Taxable amount. 5b | Number |
Enter the taxable amount of pensions and annuities. This is the portion of the total amount that is subject to tax.
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| 5b f446 565 | Number |
Enter the taxable amount of pensions and annuities as calculated or provided in your records.
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| 8 Additional income from Schedule 1 (Form 1040), line 10 | Number |
Enter additional income from Schedule 1 (Form 1040), line 10. This includes income not reported elsewhere.
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| 8 Additional income from Schedule 1 (Form 1040), line 10 a6c7 .. 88 | Number |
Enter additional income from Schedule 1 (Form 1040), line 10. Ensure this matches your records.
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| topmostSubform[0].Page2[0].f2_1[0 | Text |
Enter the required income or deduction detail as specified in the form instructions.
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| topmostSubform[0].Page2[0].f2_2[0 | Text |
Enter the required income or deduction detail as specified in the form instructions.
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| topmostSubform[0].Page2[0].f2_5[0 | Text |
Enter the required income or deduction detail as specified in the form instructions.
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| 21 | Text |
Enter the required income or deduction detail as specified in the form instructions.
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| 22 | Text |
Enter the required income or deduction detail as specified in the form instructions.
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| 23a | Text |
Enter the required income or deduction detail as specified in the form instructions.
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| a Form(s) W-2 25a | Number |
Enter the total amount from Form(s) W-2, which reports wages and tax withheld.
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| b Form(s) 1099 . 25b | Number |
Enter the total amount from Form(s) 1099, which reports various types of income.
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| C Other forms (see instructions) 25c | Number |
Enter the total amount from other forms as instructed in the form's guidelines.
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| d Add lines 25a through 25c 25d | Number |
Add the amounts from lines 25a through 25c and enter the total here.
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| e 25e Form(s) 8805 | Number |
Enter the total amount from Form(s) 8805, which reports withholding on foreign partners' share of effectively connected income.
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| Income Sources | ||
| topmostSubform[0].Page1[0].c1_1[3]_4 | CheckBox |
Check this box if you have income from a specific source that needs to be reported.
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| Miscellaneous | ||
| topmostSubform[0].Page1[0].f1_36[0 | Text |
This field appears to be a placeholder or an incomplete entry. Please refer to the form for more context.
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| j | Text |
This field appears to be a placeholder or an incomplete entry. Please refer to the form for more context.
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| 1z | Text |
This field appears to be a placeholder or an incomplete entry. Please refer to the form for more context.
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| 1z f795 22 | Text |
This field appears to be a placeholder or an incomplete entry. Please refer to the form for more context.
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| Payment Information | ||
| For details on how to pay, go to www.irs.gov/Payments or see instructions. 37 | Text |
For details on how to make a payment, visit www.irs.gov/Payments or refer to the form instructions.
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| Personal Information | ||
| Your first name and middle initial | Text |
Enter your first name and middle initial as it appears on your official documents.
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| Last name | Text |
Enter your last name as it appears on your official documents.
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| Text |
Enter your full name as it appears on your official documents.
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| topmostSubform[0].Page1[0].f1_59[0 | Text |
Enter your personal information such as name or identification number.
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| Designee's | Text |
Enter the name of the person you designate to discuss this return with the IRS.
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| Your occupation | Text |
Enter your current occupation.
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| Preparer Information | ||
| Preparer's name | Text |
Enter the name of the person who prepared the tax return.
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| PTIN | Text |
Enter the Preparer Tax Identification Number (PTIN) of the person who prepared the tax return. Maximum length is 11 characters.
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| Firm's name | Text |
Enter the name of the firm that prepared the tax return.
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| Firm's address | Text |
Enter the address of the firm that prepared the tax return.
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| Phone no | Text |
Enter the phone number of the firm that prepared the tax return.
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| Reserved Fields | ||
| 22 27 Reserved for future use. 27 | Text |
This field is reserved for future use and does not require any input.
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| 30 30 Reserved for future use | Text |
This field is reserved for future use and does not require any input.
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| Tax Calculations | ||
| C Add lines 13a and 13b. 13c | Number |
Add the amounts from lines 13a and 13b to get the total for line 13c.
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| 14 Add lines 12 and 13c 14 | Number |
Add the amounts from lines 12 and 13c to get the total for line 14.
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| Amount from Schedule 2 (Form 1040), line 3. 17 17 | Number |
Enter the amount from Schedule 2 (Form 1040), line 3.
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| 18 Add lines 16 and 17. 18 | Number |
Add the amounts from lines 16 and 17 and enter the total here.
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| 20 Amount from Schedule 3 (Form 1040), line 8. 20 | Number |
Enter the amount from Schedule 3 (Form 1040), line 8.
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| Other taxes, including self-employment tax, from Schedule 2 (Form 1040), line 21. b 23b | Number |
Enter other taxes, including self-employment tax, from Schedule 2 (Form 1040), line 21.
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| C 23c Transportation tax (see instructions) | Number |
Enter the amount of transportation tax as instructed in the form's guidelines.
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| Add lines 23a through 23c d 23d | Number |
Add the amounts from lines 23a through 23c and enter the total here.
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| 24 24 Add lines 22 and 23d. This is your total tax | Number |
Add the amounts from lines 22 and 23d to calculate your total tax and enter it here.
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| 32 | Number |
Enter the amount for line 32. This line is used for specific tax calculations or credits.
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| 38 Estimated tax penalty (see instructions) 38 | Number |
Enter the estimated tax penalty amount as calculated according to the instructions provided for the 1040-NR form.
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| Tax Conditions | ||
| topmostSubform[0].Page2[0].c2_1[0]_1 | CheckBox |
Check this box if it applies to your tax situation. Refer to the instructions for specific conditions.
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| topmostSubform[0].Page2[0].c2_2[0]_1 | CheckBox |
Check this box if it applies to your tax situation. Refer to the instructions for specific conditions.
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| topmostSubform[0].Page2[0].c2_3[0]_1 | CheckBox |
Check this box if it applies to your tax situation. Refer to the instructions for specific conditions.
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| Tax Credits | ||
| topmostSubform[0].Page1[0].c1_1[2]_3 | CheckBox |
Check this box if you are claiming a specific tax credit or exemption applicable to nonresident aliens.
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| 28 Additional child tax credit from Schedule 8812 (Form 1040) 28 | Number |
Enter the additional child tax credit amount from Schedule 8812 (Form 1040).
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| Tax Credits and Payments | ||
| 31 Amount from Schedule 3 (Form 1040), line 15 31 | Number |
Enter the amount from Schedule 3 (Form 1040), line 15. This is typically used to report additional credits and payments.
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| Tax Year Information | ||
| For the year Jan. 1-Dec. 31, 2024, or other tax year beginning | Date |
Enter the start date of the tax year for which you are filing this return. Typically, this is January 1, 2024, unless you are filing for a different fiscal year.
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| 2024, ending | Date |
Enter the end date of the tax year for which you are filing this return. Typically, this is December 31, 2024, unless you are filing for a different fiscal year.
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| Total Payments | ||
| Add lines 25d, 25e, 25f, 25g, 26, and 32. These are your total payments 33 33 | Number |
Add the amounts from lines 25d, 25e, 25f, 25g, 26, and 32. Enter the total here as your total payments.
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| Unlabeled Fields | ||
| topmostSubform[0].Page2[0].f2_19[0 | Text |
This field is not labeled. Please refer to the form instructions for guidance.
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| topmostSubform[0].Page2[0].f2_20[0 | Text |
This field is not labeled. Please refer to the form instructions for guidance.
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| topmostSubform[0].Page2[0].f2_21[0 | Text |
This field is not labeled. Please refer to the form instructions for guidance.
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| topmostSubform[0].Page2[0].f2_24[0 | Text |
This field is not labeled. Please refer to the form instructions for guidance.
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