2001 Instructions for Form 1040NR - Uncle Fed's Tax*Board
2001 Instructions for Form 1040NR - Uncle Fed's Tax*Board 2001 Instructions for Form 1040NR - Uncle Fed's Tax*Board
Penalty for Late Payment of Tax. If • If you have a foreign address, you by section 6103. However, section you pay your taxes late, the penalty is can send your order to the Eastern 6103 allows or requires the Internal usually 1 /2 of 1% of the unpaid amount Area Distribution Center, P.O. Box Revenue Service to disclose or give the for each month or part of a month the 85074, Richmond, VA 23261-5074, information you write on your tax return tax is not paid. The penalty cannot be U.S.A. to others as described in the Code. For more than 25% of the unpaid amount. It • You can pick them up in person from example, we may disclose your tax applies to any unpaid tax on the return. our U.S. embassies and consulates information to the Department of This penalty is in addition to interest abroad (but only during the tax return Justice, to enforce the tax laws, both charges on late payments. filing period). civil and criminal, and to cities, states, Penalty for Frivolous Return. In Help With Unresolved Tax the District of Columbia, U.S. addition to any other penalties, the law commonwealths or possessions, and imposes a penalty of $500 for filing a Issues certain foreign governments to carry out frivolous return. A frivolous return is one If you have attempted to deal with an their tax laws. We may disclose your that does not contain information IRS problem unsuccessfully, you tax information to the Department of needed to figure the correct tax or should contact the Taxpayer Advocate. Treasury and contractors for tax shows a substantially incorrect tax The Taxpayer Advocate administration purposes; and to other because you take a frivolous position or independently represents your interests persons as necessary to obtain desire to delay or interfere with the tax and concerns within the IRS by information that we cannot get in any laws. This includes altering or striking protecting your rights and resolving other way in order to determine the out the preprinted language above the problems that have not been fixed amount of or to collect the tax you owe. space where you sign. through normal channels. We may disclose your tax information Other Penalties. Other penalties can While Taxpayer Advocates cannot to the Comptroller General of the be imposed for negligence, substantial change the tax law or make a technical United States to permit the Comptroller understatement of tax, and fraud. tax decision, they can clear up General to review the Internal Revenue Criminal penalties may be imposed for problems that resulted from previous Service. We may disclose your tax willful failure to file, tax evasion, or contacts and ensure that your case is information to Committees of Congress; making a false statement. See Pub. 17 given a complete and impartial review. Federal, state, and local child support for details on some of these penalties. To contact a Taxpayer Advocate: agencies; and to other Federal Taxpayer Assistance • In the United States, call their agencies for purposes of determining toll-free number 1-877-777-4778. entitlement for benefits or the eligibility IRS assistance is available to help you • Write to the Taxpayer Advocate at for and the repayment of loans. We prepare your return. But you should the IRS office that last contacted you may also disclose this information to know that you are responsible for the (or contact one of the overseas IRS Federal, state, or local agencies that accuracy of your return. If we do make offices listed above). investigate or respond to acts or threats an error, you are still responsible for the For more information about the of terrorism or participate in intelligence payment of the correct tax. Taxpayer Advocate, see Pub. 1546. or counterintelligence activities In the United States, call concerning terrorism. 1-800-829-1040. If overseas, you may call 215-516-2000 (English-speaking Disclosure and Paperwork Keep this notice with your records. It only). This number is not toll free. The Reduction Act Notice. The IRS may help you if we ask you for other hours of operation are from 6:00 a.m. to Restructuring and Reform Act of 1998 information. If you have any questions 2:00 a.m. EST. requires that we tell you the conditions about the rules for filing and giving If you wish to write instead of call, under which return information may be information, call or visit any Internal please address your letter to: Internal disclosed to any party outside the Revenue Service office. Revenue Service, International Section, Internal Revenue Service. We ask for P.O. Box 920, Bensalem, PA the information on this form to carry out The time needed to complete and 19020-8518. Make sure you include the Internal Revenue laws of the United file this form will vary depending on your identifying number (defined on States. You are required to give us the individual circumstances. The page 7) when you write. information. We need the information to estimated average time is: Assistance in answering tax ensure that you are complying with Recordkeeping, 6 hr., 33 min.; questions and filling out tax returns is these laws and to allow us to figure and Learning about the law or the form, 2 also available in person from Internal collect the right amount of tax. hr., 17 min.; Preparing the form, 6 hr., Revenue Service offices in: Berlin, This notice applies to all papers you 24 min.; and Copying, assembling, Germany; London, England; Mexico file with us, including this tax return. It and sending the form to the IRS, City, Mexico; Paris, France; Rome, also applies to any questions we need 1 hr., 16 min. Italy; Singapore; and Tokyo, Japan. to ask you so we can complete, correct, or process your return; figure your tax; If you have comments concerning The offices generally are located in the and collect tax, interest, or penalties. the accuracy of these time estimates or U.S. embassies or consulates. suggestions for making this form The IRS conducts an overseas You are not required to provide the simpler, we would be happy to hear taxpayer assistance program during the information requested on a form that is from you. You can e-mail us your filing season (January to mid-June). To subject to the Paperwork Reduction Act suggestions and comments through the find out if IRS personnel will be in your unless the form displays a valid OMB IRS Web Site Home Page area, contact the consular office at the control number. Books or records (www.irs.gov/help/email2.html) or write nearest U.S. embassy. relating to a form or its instructions to the Tax Forms Committee, Western How Can You Get IRS Tax Forms must be retained as long as their Area Distribution Center, Rancho and Publications? contents may become material in the Cordova, CA 95743-0001. Do not send • You can download them from the IRS administration of any Internal Revenue your return to this address. Instead, see Web Site at www.irs.gov. law. Where To File on page 3. • In the United States, you can call Generally, tax returns and return 1-800-TAX-FORM, (1-800-829-3676). information are confidential, as required -26- Instructions for Form 1040NR
2001 Tax Table For persons with taxable incomes of less than $100,000. If $100,000 or more, use the Tax Rate Schedules. Example. Mr. Green is filing as a qualifying widower. His taxable income on line 38 of Form 1040NR is $25,300. First, he finds the $25,300–25,350 income line. Next, he finds the column for qualifying widower and reads down the column. The amount shown where the income line and filing status column meet is $3,199. This is the tax amount he must enter on line 39 of his Form 1040NR. If Form 1040NR, line 38, is— At least But less than Your tax is— Your tax is— Your tax is— 0 5 0 0 0 1,300 1,325 131 131 131 2,700 2,725 5 15 1 1 1 1,325 1,350 134 134 134 2,725 2,750 1,350 1,375 136 136 136 2,750 2,775 15 25 2 2 2 1,375 1,400 139 139 139 2,775 2,800 25 50 4 4 4 50 75 6 6 6 1,400 1,425 141 141 141 2,800 2,825 75 100 9 9 9 1,425 1,450 144 144 144 2,825 2,850 1,450 1,475 146 146 146 2,850 2,875 100 125 11 11 11 1,475 1,500 149 149 149 125 150 14 14 14 2,875 2,900 150 175 16 16 16 1,500 1,525 151 151 151 2,900 2,925 175 200 19 19 19 1,525 1,550 154 154 154 2,925 2,950 1,550 1,575 156 156 156 2,950 2,975 200 225 21 21 21 1,575 1,600 159 159 159 2,975 3,000 225 250 24 24 24 250 275 26 26 26 1,600 1,625 161 161 161 1,625 1,650 3,000 275 300 29 29 29 164 164 164 1,650 1,675 166 166 166 300 325 31 31 31 1,675 1,700 169 169 169 325 350 34 34 34 1,700 1,725 171 171 171 350 375 36 36 36 375 400 39 39 39 1,725 1,750 174 174 174 1,750 1,775 176 176 176 400 425 41 41 41 1,775 1,800 179 179 179 425 450 44 44 44 1,800 1,825 181 181 181 450 475 46 46 46 1,825 1,850 184 184 184 475 500 49 49 49 1,850 1,875 186 186 186 500 525 51 51 51 1,875 1,900 189 189 189 525 550 54 54 54 1,900 1,925 550 575 56 56 56 191 191 191 1,925 1,950 575 600 59 59 59 194 194 194 1,950 1,975 196 196 196 1,975 2,000 199 199 199 1,000 1,000 1,025 1,025 1,050 1,050 1,075 1,075 1,100 1,100 1,125 1,125 1,150 1,150 1,175 1,175 1,200 1,200 1,225 1,225 1,250 1,250 1,275 1,275 1,300 Single And you are— Qualifying widow(er) Married filing separately 600 625 61 61 61 625 650 64 64 64 650 675 66 66 66 675 700 69 69 69 700 725 71 71 71 725 750 74 74 74 750 775 76 76 76 775 800 79 79 79 800 825 81 81 81 825 850 84 84 84 850 875 86 86 86 875 900 89 89 89 900 925 91 91 91 925 950 94 94 94 950 975 96 96 96 975 1,000 99 99 99 Caution: This tax table is for use only by nonresident alien individuals. 101 101 101 104 104 104 106 106 106 109 109 109 111 111 111 114 114 114 116 116 116 119 119 119 121 121 121 124 124 124 126 126 126 129 129 129 If Form 1040NR, line 38, is— At least But less than 2,000 2,000 2,025 2,025 2,050 2,050 2,075 2,075 2,100 2,100 2,125 2,125 2,150 2,150 2,175 2,175 2,200 2,200 2,225 2,225 2,250 2,250 2,275 2,275 2,300 2,300 2,325 2,325 2,350 2,350 2,375 2,375 2,400 2,400 2,425 2,425 2,450 2,450 2,475 2,475 2,500 2,500 2,525 2,525 2,550 2,550 2,575 2,575 2,600 2,600 2,625 2,625 2,650 2,650 2,675 2,675 2,700 Single And you are— Qualifying widow(er) Married filing separately 201 201 201 204 204 204 206 206 206 209 209 209 211 211 211 214 214 214 216 216 216 219 219 219 221 221 221 224 224 224 226 226 226 229 229 229 231 231 231 234 234 234 236 236 236 239 239 239 241 241 241 244 244 244 246 246 246 249 249 249 251 251 251 254 254 254 256 256 256 259 259 259 261 261 261 264 264 264 266 266 266 269 269 269 At least 25,200 25,250 25,300 25,350 At least But less than 3,000 3,050 3,050 3,100 3,100 3,150 3,150 3,200 3,200 3,250 3,250 3,300 3,300 3,350 3,350 3,400 3,400 3,450 3,450 3,500 3,500 3,550 3,550 3,600 3,600 3,650 3,650 3,700 3,700 3,750 3,750 3,800 3,800 3,850 3,850 3,900 3,900 3,950 3,950 4,000 4,000 But less than If Form 1040NR, line 38, is— 25,250 25,300 25,350 25,400 4,000 4,050 4,050 4,100 4,100 4,150 4,150 4,200 4,200 4,250 4,250 4,300 4,300 4,350 4,350 4,400 4,400 4,450 4,450 4,500 4,500 4,550 4,550 4,600 4,600 4,650 4,650 4,700 4,700 4,750 4,750 4,800 4,800 4,850 4,850 4,900 4,900 4,950 4,950 5,000 Single 3,484 3,491 3,499 3,506 Single Qualifying widow(er) Your tax is— 3,184 3,191 3,199 3,206 And you are— Qualifying widow(er) Married filing separately 3,812 3,826 3,839 3,853 Married filing separately 271 271 271 274 274 274 276 276 276 279 279 279 281 281 281 284 284 284 286 286 286 289 289 289 291 291 291 294 294 294 296 296 296 299 299 299 303 303 303 308 308 308 313 313 313 318 318 318 323 323 323 328 328 328 333 333 333 338 338 338 343 343 343 348 348 348 353 353 353 358 358 358 363 363 363 368 368 368 373 373 373 378 378 378 383 383 383 388 388 388 393 393 393 398 398 398 403 403 403 408 408 408 413 413 413 418 418 418 423 423 423 428 428 428 433 433 433 438 438 438 443 443 443 448 448 448 453 453 453 458 458 458 463 463 463 468 468 468 473 473 473 478 478 478 483 483 483 488 488 488 493 493 493 498 498 498 (Continued on next page) Instructions for Form 1040NR -27-
- Page 1 and 2: 2001 Instructions for Form 1040NR U
- Page 3 and 4: • You were not engaged in a trade
- Page 5 and 6: Special rules apply for exemptions
- Page 7 and 8: Inflation-Adjusted Amounts for Expa
- Page 9 and 10: • Is a U.S. citizen or resident a
- Page 11 and 12: 2e of Forms 1099-DIV or substitute
- Page 13 and 14: You may be able to pay less tax Wer
- Page 15 and 16: Deduction for Exemptions Worksheet
- Page 17 and 18: Capital Gain Tax Worksheet—Line 3
- Page 19 and 20: the country of which you are a resi
- Page 21 and 22: 2001 must have been made on time
- Page 23 and 24: Itemized Deductions Worksheet—Lin
- Page 25: periodic income ordinarily subject
- Page 29 and 30: 2001 Tax Table—Continued Caution:
- Page 31 and 32: 2001 Tax Table—Continued Caution:
- Page 33 and 34: 2001 Tax Table—Continued Caution:
- Page 35 and 36: 2001 Tax Table—Continued Caution:
- Page 37 and 38: 2001 Tax Table—Continued Caution:
- Page 39 and 40: 2001 Tax Rate Schedules These tax r
<strong>2001</strong> Tax Table<br />
For persons with taxable incomes of less than $100,000. If $100,000 or<br />
more, use the Tax Rate Schedules.<br />
Example. Mr. Green is filing as a qualifying widower. His taxable income on line 38<br />
of <strong>Form</strong> <strong>1040NR</strong> is $25,300. First, he finds the $25,300–25,350 income line. Next,<br />
he finds the column <strong>for</strong> qualifying widower and reads down the column. The<br />
amount shown where the income line and filing status column meet is $3,199. This<br />
is the tax amount he must enter on line 39 of his <strong>Form</strong> <strong>1040NR</strong>.<br />
If <strong>Form</strong><br />
<strong>1040NR</strong>,<br />
line 38, is—<br />
At<br />
least<br />
But<br />
less<br />
than<br />
Your tax is— Your tax is— Your tax is—<br />
0 5 0 0 0 1,300 1,325 131 131 131 2,700 2,725<br />
5 15 1 1 1 1,325 1,350 134 134 134 2,725 2,750<br />
1,350 1,375 136 136 136 2,750 2,775<br />
15 25 2 2 2<br />
1,375 1,400 139 139 139 2,775 2,800<br />
25 50 4 4 4<br />
50 75 6 6 6 1,400 1,425 141 141 141 2,800 2,825<br />
75 100 9 9 9 1,425 1,450 144 144 144 2,825 2,850<br />
1,450 1,475 146 146 146 2,850 2,875<br />
100 125 11 11 11<br />
1,475 1,500 149 149 149<br />
125 150 14 14 14<br />
2,875 2,900<br />
150 175 16 16 16 1,500 1,525 151 151 151 2,900 2,925<br />
175 200 19 19 19 1,525 1,550 154 154 154 2,925 2,950<br />
1,550 1,575 156 156 156 2,950 2,975<br />
200 225 21 21 21 1,575 1,600 159 159 159 2,975 3,000<br />
225 250 24 24 24<br />
250 275 26 26 26<br />
1,600 1,625 161 161 161<br />
1,625 1,650<br />
3,000<br />
275 300 29 29 29<br />
164 164 164<br />
1,650 1,675 166 166 166<br />
300 325 31 31 31 1,675 1,700 169 169 169<br />
325 350 34 34 34<br />
1,700 1,725 171 171 171<br />
350 375 36 36 36<br />
375 400 39 39 39<br />
1,725 1,750 174 174 174<br />
1,750 1,775 176 176 176<br />
400 425 41 41 41 1,775 1,800 179 179 179<br />
425 450 44 44 44 1,800 1,825 181 181 181<br />
450 475 46 46 46<br />
1,825 1,850 184 184 184<br />
475 500 49 49 49<br />
1,850 1,875 186 186 186<br />
500 525 51 51 51 1,875 1,900 189 189 189<br />
525 550 54 54 54 1,900 1,925<br />
550 575 56 56 56<br />
191 191 191<br />
1,925 1,950<br />
575 600 59 59 59<br />
194 194 194<br />
1,950 1,975 196 196 196<br />
1,975 2,000 199 199 199<br />
1,000<br />
1,000 1,025<br />
1,025 1,050<br />
1,050 1,075<br />
1,075 1,100<br />
1,100 1,125<br />
1,125 1,150<br />
1,150 1,175<br />
1,175 1,200<br />
1,200 1,225<br />
1,225 1,250<br />
1,250 1,275<br />
1,275 1,300<br />
Single<br />
And you are—<br />
Qualifying<br />
widow(er)<br />
Married<br />
filing<br />
separately<br />
600 625 61 61 61<br />
625 650 64 64 64<br />
650 675 66 66 66<br />
675 700 69 69 69<br />
700 725 71 71 71<br />
725 750 74 74 74<br />
750 775 76 76 76<br />
775 800 79 79 79<br />
800 825 81 81 81<br />
825 850 84 84 84<br />
850 875 86 86 86<br />
875 900 89 89 89<br />
900 925 91 91 91<br />
925 950 94 94 94<br />
950 975 96 96 96<br />
975 1,000 99 99 99<br />
Caution: This tax table is <strong>for</strong> use only by nonresident<br />
alien individuals.<br />
101 101 101<br />
104 104 104<br />
106 106 106<br />
109 109 109<br />
111 111 111<br />
114 114 114<br />
116 116 116<br />
119 119 119<br />
121 121 121<br />
124 124 124<br />
126 126 126<br />
129 129 129<br />
If <strong>Form</strong><br />
<strong>1040NR</strong>,<br />
line 38, is—<br />
At<br />
least<br />
But<br />
less<br />
than<br />
2,000<br />
2,000 2,025<br />
2,025 2,050<br />
2,050 2,075<br />
2,075 2,100<br />
2,100 2,125<br />
2,125 2,150<br />
2,150 2,175<br />
2,175 2,200<br />
2,200 2,225<br />
2,225 2,250<br />
2,250 2,275<br />
2,275 2,300<br />
2,300 2,325<br />
2,325 2,350<br />
2,350 2,375<br />
2,375 2,400<br />
2,400 2,425<br />
2,425 2,450<br />
2,450 2,475<br />
2,475 2,500<br />
2,500 2,525<br />
2,525 2,550<br />
2,550 2,575<br />
2,575 2,600<br />
2,600 2,625<br />
2,625 2,650<br />
2,650 2,675<br />
2,675 2,700<br />
Single<br />
And you are—<br />
Qualifying<br />
widow(er)<br />
Married<br />
filing<br />
separately<br />
201 201 201<br />
204 204 204<br />
206 206 206<br />
209 209 209<br />
211 211 211<br />
214 214 214<br />
216 216 216<br />
219 219 219<br />
221 221 221<br />
224 224 224<br />
226 226 226<br />
229 229 229<br />
231 231 231<br />
234 234 234<br />
236 236 236<br />
239 239 239<br />
241 241 241<br />
244 244 244<br />
246 246 246<br />
249 249 249<br />
251 251 251<br />
254 254 254<br />
256 256 256<br />
259 259 259<br />
261 261 261<br />
264 264 264<br />
266 266 266<br />
269 269 269<br />
<br />
At<br />
least<br />
25,200<br />
25,250<br />
25,300<br />
25,350<br />
At<br />
least<br />
But<br />
less<br />
than<br />
3,000 3,050<br />
3,050 3,100<br />
3,100 3,150<br />
3,150 3,200<br />
3,200 3,250<br />
3,250 3,300<br />
3,300 3,350<br />
3,350 3,400<br />
3,400 3,450<br />
3,450 3,500<br />
3,500 3,550<br />
3,550 3,600<br />
3,600 3,650<br />
3,650 3,700<br />
3,700 3,750<br />
3,750 3,800<br />
3,800 3,850<br />
3,850 3,900<br />
3,900 3,950<br />
3,950 4,000<br />
4,000<br />
But<br />
less<br />
than<br />
If <strong>Form</strong><br />
<strong>1040NR</strong>,<br />
line 38, is—<br />
25,250<br />
25,300<br />
25,350<br />
25,400<br />
4,000 4,050<br />
4,050 4,100<br />
4,100 4,150<br />
4,150 4,200<br />
4,200 4,250<br />
4,250 4,300<br />
4,300 4,350<br />
4,350 4,400<br />
4,400 4,450<br />
4,450 4,500<br />
4,500 4,550<br />
4,550 4,600<br />
4,600 4,650<br />
4,650 4,700<br />
4,700 4,750<br />
4,750 4,800<br />
4,800 4,850<br />
4,850 4,900<br />
4,900 4,950<br />
4,950 5,000<br />
Single<br />
3,484<br />
3,491<br />
3,499<br />
3,506<br />
Single<br />
Qualifying<br />
widow(er)<br />
Your tax is—<br />
3,184<br />
3,191<br />
3,199<br />
3,206<br />
And you are—<br />
Qualifying<br />
widow(er)<br />
Married<br />
filing<br />
separately<br />
3,812<br />
3,826<br />
3,839<br />
3,853<br />
Married<br />
filing<br />
separately<br />
271 271 271<br />
274 274 274<br />
276 276 276<br />
279 279 279<br />
281 281 281<br />
284 284 284<br />
286 286 286<br />
289 289 289<br />
291 291 291<br />
294 294 294<br />
296 296 296<br />
299 299 299<br />
303 303 303<br />
308 308 308<br />
313 313 313<br />
318 318 318<br />
323 323 323<br />
328 328 328<br />
333 333 333<br />
338 338 338<br />
343 343 343<br />
348 348 348<br />
353 353 353<br />
358 358 358<br />
363 363 363<br />
368 368 368<br />
373 373 373<br />
378 378 378<br />
383 383 383<br />
388 388 388<br />
393 393 393<br />
398 398 398<br />
403 403 403<br />
408 408 408<br />
413 413 413<br />
418 418 418<br />
423 423 423<br />
428 428 428<br />
433 433 433<br />
438 438 438<br />
443 443 443<br />
448 448 448<br />
453 453 453<br />
458 458 458<br />
463 463 463<br />
468 468 468<br />
473 473 473<br />
478 478 478<br />
483 483 483<br />
488 488 488<br />
493 493 493<br />
498 498 498<br />
(Continued on next page)<br />
<strong>Instructions</strong> <strong>for</strong> <strong>Form</strong> <strong>1040NR</strong><br />
-27-
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