2001 Instructions for Form 1040NR - Uncle Fed's Tax*Board

2001 Tax Rate Schedules
These tax rate schedules are for use only by nonresident aliens.
If you cannot use the Tax Table because your taxable income is $100,000 or more, or if you are filing for an estate or trust,
figure your tax on the amount on Form 1040NR, line 38, by using the appropriate Tax Rate Schedule below. Enter the tax on
Form 1040NR, line 39. Even though Form 1040NR filers cannot use the Tax Rate Schedules below if their taxable incomes are
less than $100,000 (unless they are filing for an estate or trust), all levels of taxable income are shown so filers can see the tax
rate that applies to each level.
Schedule W
Estates or Trusts
Use this schedule for a nonresident alien estate or
trust—
If the amount
on Form
1040NR, line
38, is:
Over—
But not
over—
Enter on
Form 1040NR,
line 39
of the
amount
over—
Schedule X
Single Taxpayers
Use this schedule if you checked Filing Status Box 1
or 2 on Form 1040NR—
If the amount
on Form
1040NR, line
38, is:
Over—
But not
over—
Enter on
Form 1040NR,
line 39
of the
amount
over—
$0
1,800
$1,800
4,250
15%
$270.00 + 27.5%
1,800
$0
27,050
4,250 6,500 943.75 + 30.5% 4,250 65,550
$6,000
65,550
136,750
6,500 8,900 1,630.00 + 35.5% 6,500 136,750 297,350
8,900 2,482.00 + 39.1% 8,900 297,350
$0
6,000
27,050
10%
$600.00 + 15%
3,757.50 + 27.5%
14,345.00 + 30.5%
36,061.00 + 35.5%
93,074.00 + 39.1%
$0
6,000
27,050
65,550
136,750
297,350
Schedule Y
Married Filing Separate Returns
Use this schedule if you checked Filing Status Box 3,
4, or 5 on Form 1040NR—
If the amount
on Form
1040NR, line
38, is:
Over—
But not
over—
Enter on
Form 1040NR,
line 39
of the
amount
over—
Schedule Z
Qualifying Widows and Widowers
Use this schedule if you checked Filing Status Box 6
on Form 1040NR—
If the amount
on Form
1040NR, line
38, is:
Over—
But not
over—
Enter on
Form 1040NR,
line 39
of the
amount
over—
$0
6,000
$6,000
22,600
10%
$600.00 + 15%
6,000
$0
$0
12,000
$12,000
45,200
22,600 54,625 3,090.00 + 27.5% 22,600 45,200 109,250 6,180.00 + 27.5% 45,200
54,625 83,250 11,896.88 + 30.5% 54,625 109,250 166,500 23,793.75 + 30.5% 109,250
83,250 148,675 20,627.50 + 35.5% 83,250 166,500 297,350 41,255.00 + 35.5% 166,500
148,675 43,853.38 + 39.1% 148,675 297,350
87,706.75 + 39.1% 297,350
10%
$1,200.00 + 15%
$0
12,000
Instructions for Form 1040NR
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