Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2013 Page 9

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spouse and dependents. However, you
Include the amount from line 6 of Form
payments using your former name,
must use Form 1040NR if you want to
8919 on Form 1040NR-EZ, line 3.
attach a statement to the front of
claim the additional exemptions.
Form 1040NR-EZ. On the statement,
explain all of the payments you made in
Payments
Line 15—Tax. Use the Tax Table, later
2013 and show the name(s) and
in these instructions, to figure your tax.
identifying number(s) under which you
Lines 18a and 18b—Federal income
Be sure you use the correct column.
made them.
tax withheld. Enter all federal income
Line 16—Unreported social security
tax withheld on line 18a or 18b.
Line 20—Credit for amount paid with
and Medicare tax from Forms 4137
Form 1040-C. Enter any amount you
Line 18a. Enter on line 18a the total
and 8919. Enter the total of any taxes
paid with Form 1040-C for 2013.
of any federal income tax withheld on
from Form 4137 and Form 8919. Check
your Form(s) W-2 and 1099-R. The
the appropriate box(es).
Line 21—Total payments. Add lines
amount(s) withheld should be shown in
18a through 20. Enter the total on
Form 4137. If you received tips of
box 2 of Form(s) W-2 and box 4 of
line 21.
$20 or more in any month and you did
Form(s) 1099-R. Attach all Form(s) W-2
not report the full amount to your
Amount paid with request for
to the front of your return. Attach
employer, you must pay the social
extension of time to file. If you filed
Form(s) 1099-R to the front of your
security and Medicare or railroad
Form 4868 to get an automatic
return if federal income tax was
retirement (RRTA) tax on the
extension of time to file Form
withheld.
unreported tips.
1040NR-EZ, include in the total on
Line 18b. Enter on line 18b the total
line 21 any amount you paid with that
Do not include the value of any
amount shown as federal income tax
form or by the electronic federal tax
noncash tips, such as tickets or passes.
withheld on Form(s) 1042-S. The
payment system or credit or debit card.
You do not pay social security and
amount(s) withheld should be shown in
If you paid by credit or debit card, do not
Medicare taxes or RRTA tax on these
box 9 of your Form(s) 1042-S. Attach all
include on line 21 the convenience fee
noncash tips.
Form(s) 1042-S to the front of your
you were charged. On the dotted line
To figure the social security and
return.
next to line 21, enter “Form 4868” and
Medicare tax, use Form 4137. If you
show the amount paid.
Refunds of taxes shown on
owe RRTA tax, contact your employer.
Form 1042-S may be delayed
Your employer will figure and collect the
!
Refund
for up to 6 months. See
Refund
RRTA tax.
CAUTION
Information, later.
You may be charged a penalty
Line 22—Amount overpaid. If line 22
equal to 50% of the social
!
is under $1, we will send a refund only
Line 19—2013 estimated tax pay-
security and Medicare or RRTA
on written request.
ments. Enter any estimated federal
CAUTION
tax due on tips you received but did not
income tax payments you made using
If the amount you overpaid is
report to your employer.
Form 1040-ES (NR) for 2013. Include
large, you may want to
TIP
any overpayment that you applied to
decrease the amount of income
Form 8919. If you are an employee
your 2013 estimated tax from:
tax withheld from your pay by filing a
who received wages from an employer
Your 2012 return, or
new Form W-4. See
Income Tax
who did not withhold social security and
An amended return (Form 1040X).
Withholding and Estimated Tax
Medicare tax from your wages, use
Payments for 2014
under Reminders,
Name change. If you changed your
Form 8919 to figure your share of the
later.
name because of marriage, divorce,
unreported tax. Include on line 16 the
etc., and you made estimated tax
amount from line 13 of Form 8919.
Keep for Your Records
Exemption Deduction Worksheet—Line 13
1. Is the amount on Form 1040NR-EZ, line 10, more than the amount shown on line 4 below for your filing status?
No.
Enter $3,900 on Form 1040NR-EZ, line 13.
STOP
Yes.
Go to line 3.
$3,900
2. Exemption amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter the amount from Form 1040NR-EZ, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Enter the amount shown below for the filing status box you checked on page 1 of Form 1040NR-EZ.
Box 1—$250,000
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
Box 2—$150,000
5. Subtract line 4 from line 3. If the result is more than $122,500 ($61,250 if you checked filing status
box 2), STOP. You cannot take a deduction for your exemption. . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6. Divide line 5 by $2,500 ($1,250 if you checked filing status box 2). If the result is not a whole number,
increase it to the next higher whole number (for example, increase 0.0004 to 1) . . . . . . . . . . . . . . . .
6.
.
7. Multiply line 6 by 2% (.02) and enter the result as a decimal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Multiply line 2 by the decimal on line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Exemption deduction. Subtract line 8 from line 2. Enter the result here and on Form 1040NR-EZ, line 13 . . . . . . . . . . . . . . 9.
Instructions for Form 1040NR-EZ (2013)
-9-

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