Form 1040-C - U.s. Departing Alien Income Tax Return

Form 1040-C - U.s. Departing Alien Income Tax Return - 1998 Page 4

Form 1040-C (1998)

Page

Schedule D

Tax Computation

Tax for Resident Alien—Group I Only (For description of groups, see Form 1040-C, line 1.)

Enter amount from Form 1040-C, line 17

If you itemize deductions, enter amount from page 3, Schedule C, line 2 (to the extent they are

allowable on Schedule A (Form 1040)). If you do not plan to itemize deductions, enter your

standard deduction. See Standard Deduction on page 5 of the instructions

Subtract line 2 from line 1

Exemptions. If line 1 above is $93,400 or less, multiply $2,700 by the total number of exemptions

claimed on Form 1040-C, line 14d. If line 1 above is over $93,400, see the worksheet on page 6

of the instructions for the amount to enter

Taxable income. Subtract line 4 from line 3

Tax. Figure your tax on the amount on line 5 by using the 1998 Tax Rate Schedules on page 6 of

the instructions. Include in the total any tax from Form 4972 and Form 8814. Enter the tax here

and on Form 1040-C, line 18

Tax for Nonresident Alien With Income Effectively Connected With a U.S. Trade or Business—Group II Only

Enter amount from Form 1040-C, line 17

Enter itemized deductions from page 3, Schedule C, line 2 (to the extent they are allowable on

Schedule A (Form 1040NR))

Subtract line 8 from line 7

Exemptions. If line 7 above is $93,400 or less, multiply $2,700 by the total number of exemptions

claimed on Form 1040-C, line 14d. If line 7 above is over $93,400, see the worksheet on page 6

of the instructions for the amount to enter

Taxable income. Subtract line 10 from line 9

Tax. Figure your tax on the amount on line 11 by using the 1998 Tax Rate Schedules on

page 6 of the instructions. Include in the total any tax from Form 4972 and Form 8814. Enter the

tax here and on Form 1040-C, line 18

Form 1040-C - U.s. Departing Alien Income Tax Return - 1998 Page 4