1993 Instr[272]

Department of the Treasury Internal Revenue Service Instructions for Form 1040NR U.S. Nonresident Alien Income Tax Return Section references are to the Internal Revenue Code unless otherwise noted. Paperwork Reduction Act Notice.—We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Recordkeeping, 6 hr., 33 min.; Learning about the law or the form, 2 hr.; Preparing the form, 4 hr., 10 min.; Copying, assembling, and sending the form to the IRS, 1 hr., 37 min. If you have comments concerning the accuracy of these time estimates or suggestions for making this form more simple, we would be happy to hear from you. You can write to both the Internal Revenue Service, Attention: Reports Clearance Officer, PC:FP, Washington, DC 20224; and the Office of Management and Budget, Paperwork Reduction Project (1545-0089), Washington, DC 20503. DO NOT send the tax form to either of these offices. Instead, see Where To File on page 2. coverage, file Form 1040X, Amended U.S. Individual Income Tax Return, to amend your 1992 return. For 1993, qualified individuals who were eligible to participate in an employer-sponsored subsidized health plan for only part of the year may claim the deduction. Qualified Electric Vehicle Credit (Form 8834).—If you placed a new electric vehicle in service after 6/30/93, get Form 8834 to see if you can take this credit. If you can, include the credit on line 42. Deduction for Clean-Fuel Vehicles.—If, after 6/30/93, you placed in service a vehicle that uses a clean-burning fuel, you may be able to take this deduction. For details, including the definition of clean-burning fuels, get Pub. 535, Business Expenses. Also, see the instructions for line 30 on page 10. Note: If you want more information about tax law changes for 1993, get Pub. 553, Highlights of 1993 Tax Changes. Other Reporting Requirements.—If you meet the closer connection to a foreign country exception to the substantial presence test or exclude days of presence in the United States for purposes of that test, you must file a statement containing certain information. This rule does not apply to foreign government-related individuals who exclude days of presence in the United States. For details, get Form 8840, Closer Connection Exception Statement, or Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition. Certain dual resident taxpayers who claim tax treaty benefits must file Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), or a similar statement. A dual resident taxpayer is one who is a resident of both the United States and another country under each country’s tax laws. United States–India Income Tax Treaty.—Residents of India who were students or business apprentices present in the United States for educational or training purposes, may be able to take the standard deduction and exemptions for their spouse and dependents under this treaty. For details, get Pub. 519. Pub. 597, Information on the United States–Canada Income Tax Treaty Pub. 901, U.S. Tax Treaties Pub. 910, Guide to Free Tax Services (includes a list of all publications) These free publications and the forms and schedules you will need are available on request from the Internal Revenue Service. If you have a foreign address, send your order to either: Eastern Area Distribution Center, P.O. Box 25866, Richmond, VA 23286-8107, U.S.A.; or Western Area Distribution Center, Rancho Cordova, CA 95743-0001, U.S.A., whichever is closer. Resident Alien or Nonresident Alien If you are not a citizen of the United States, specific rules apply to determine if you are a resident alien or a nonresident alien. Generally, you are considered a resident alien if you meet either the green card test or the substantial presence test for 1993. If you do not meet either of these tests for 1993 but you meet the substantial presence test for 1994, you may be able to choose to be treated as a resident alien for part of 1993. But you must have been physically present in the United States for at least 31 days in a row during 1993 to do so. This choice does not apply if you met either the green card test or the substantial presence test for 1992. For more details, see Pub. 519. You are considered a nonresident alien for the year if you are not a U.S. resident under either of these tests. You are considered a nonresident alien if you otherwise meet the substantial presence test but you come under any of the three exceptions to that test. For more details on resident and nonresident status, the tests for residence and the exceptions to them, see Pub. 519. Green Card Test.—You are a resident for tax purposes if you were a lawful permanent resident (immigrant) of the United States at any time during 1993. Substantial Presence Test.—You are considered a U.S. resident if you meet the substantial presence test for 1993. You meet this test if you were physically present in the United States for at least: 1. 31 days during 1993, and 2. 183 days during the period 1993, 1992, and 1991, counting all the days of physical presence in 1993 but only 1⁄3 the number of days of presence in 1992 and only 1⁄6 the number of days in 1991. Generally, you are treated as present in the United States on any day that you are physically present in the country at any time during the day. Exceptions. The following are exceptions to the substantial presence test: 1. Exempt individual. You do not count days for which you are an exempt individual. In general, an exempt individual is an individual who is a: a. foreign government-related individual, b. teacher or trainee, c. student, or General Instructions Items To Note New Line 23.—Use line 23 to report your total effectively connected income that is exempt from tax by a tax treaty. Do not include this exempt income on line 24. Also, complete item L on page 5 of Form 1040NR. Earned Income Credit.—You may be able to take this credit for 1993 if you earned less than $23,050 and a child lived with you in the United States for more than half of 1993. See the instructions for line 54 on page 13. Increased Tax Rates.—Higher tax rates apply to individuals with taxable incomes over $70,000 (over $115,000 if your filing status is single; over $140,000 if your filing status is qualifying widow(er) with dependent child). The tax table and tax rate schedules reflect the new rates. If the new rates apply to you, you may be able to defer part of your 1993 tax. For details, get Form 8841, Deferral of Additional 1993 Taxes. Self-Employed Health Insurance Deduction.—This deduction has been retroactively extended from 6/30/92 through 12/31/93. To claim a deduction for amounts paid after 6/30/92 but before 1/1/93 for qualified health insurance Additional Information If you need more information, our free publications may help you. Pub. 519, U.S. Tax Guide for Aliens, will be the most important, but the following publications may also help: Pub. 525, Taxable and Nontaxable Income Pub. 529, Miscellaneous Deductions Pub. 552, Recordkeeping for Individuals Cat. No. 11368V d. professional athlete who is temporarily in the United States to compete in a charitable sports event. 2. Medical condition. You do not count any day that you intended to leave the United States but were unable to leave because of a medical condition or medical problem that arose while you were present in the United States. 3. Closer connection to foreign country. Even though you would otherwise meet the substantial presence test, you are not treated as having met that test for 1993 if you: a. were present in the United States for fewer than 183 days during 1993, b. establish that during 1993 you had a tax home in a foreign country, and c. establish that during 1993 you had a closer connection to one foreign country in which you had a tax home than to the United States unless you had a closer connection to two foreign countries. Tax Obligations of Aliens.—As an alien having income from the United States, you must pay U.S. taxes. If you have not filed required tax returns for each of the years since you first came to the United States, you should do so as soon as possible. Get the Form 1040 instructions to see if you must file a return. income totaled more than $500 but less than $5,000, you may be able to elect to report your child’s income on your return. But you must use Form 8814, Parents’ Election To Report Child’s Interest and Dividends, to do so. If you make this election, your child does not have to file a return. For more details, see Form 8814. Filing a Deceased Person’s Return.—The spouse or personal representative must file the return for a deceased person who was required to file a return for 1993. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person’s property. Filing for an Estate or Trust.—If you are filing Form 1040NR as the fiduciary of a nonresident alien estate or trust, change the form to reflect the provisions of Subchapter J, Chapter 1, of the Internal Revenue Code. You may find it helpful to refer to Form 1041, U.S. Fiduciary Income Tax Return, and its instructions. When To File Individuals.—If you were an employee and received wages subject to withholding, file Form 1040NR by the 15th day of the 4th month after your tax year ends. A return for the 1993 calendar year is due by April 15, 1994. If you did not receive wages as an employee subject to U.S. income tax withholding, file Form 1040NR by the 15th day of the 6th month after your tax year ends. A return for the 1993 calendar year is due by June 15, 1994. Estates and Trusts.—If you file for a nonresident alien estate or trust that has an office in the United States, file the return by the 15th day of the 4th month after the tax year ends. If you file for a nonresident alien estate or trust that does not have an office in the United States, file the return by the 15th day of the 6th month after the tax year ends. Note: If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, file by the next business day. Extension of Time To File.—If you cannot file your return by the due date, you should file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. You must file Form 4868 by the regular due date of the return. Note: Form 4868 does not extend the time to pay your income tax. The tax is due by the regular due date of the return. a U.S. citizen or resident alien on the last day of the tax year. ● You were a nonresident alien at the beginning of the tax year, but you were a resident alien on the last day of the tax year and your spouse was a U.S. citizen or resident alien on the last day of the tax year. This also applies if both you and your spouse were nonresident aliens at the beginning of the tax year and both were resident aliens at the end of the tax year. If you elect in 1993 to be taxed as a U.S. resident, you and your spouse must file a joint return for 1993 using Form 1040, 1040A, or 1040EZ. Your worldwide income for the whole year will be taxed under U.S. tax laws. You must agree to keep the records, books, and other information needed to figure the tax. If you made the election in an earlier year, you may file a joint return or separate return for 1993. If you file a separate return, use Form 1040 or Form 1040A. Your worldwide income for the whole year must be included whether you file a joint or separate return. To make this election, you must attach the statement described in Pub. 519 to your return. Do not use Form 1040NR. Dual-Status Taxpayers Note: If you elect to be taxed as a resident alien (discussed above), the special instructions and restrictions discussed here do not apply. Who Must File Use Form 1040NR if any of the following four conditions applies to you. 1. You were a nonresident alien engaged, or considered to be engaged, in a trade or business in the United States during 1993. You must file Form 1040NR even if: a. none of your income came from a trade or business conducted in the United States, b. you have no income from U.S. sources, or c. your income is exempt from U.S. tax. In any of the above three cases, do not complete the schedules for Form 1040NR. Instead, attach a list of the kinds of exclusions you claim and the amount of each. Note: If you were a nonresident alien student or trainee who was temporarily present in the United States under an “F,” “J,” or “M” visa, you are considered engaged in a trade or business in the United States. Therefore, condition 1 applies to you and you must file Form 1040NR. 2. You were a nonresident alien not engaged in a trade or business in the United States during 1993 and not all U.S. tax that you owe was withheld from your income. 3. You represent a deceased person who would have had to file Form 1040NR. 4. You represent an estate or trust that would have had to file Form 1040NR. Exception for Children Under Age 14.—If your child was under age 14 on January 1,1994, had income only from interest and dividends that are effectively connected with a U.S. trade or business, and that Dual-Status Tax Year A dual-status year is one in which you change status between nonresident and resident alien. Different U.S. income tax rules apply to each status. Most dual-status years are the years of arrival or departure. Before you arrive in the United States, you are a nonresident alien. After you arrive, you may or may not be a resident, depending on the circumstances. If you become a U.S. resident, you stay a resident until you leave the United States. You may become a nonresident alien when you leave, if, after leaving (or after your last day of lawful permanent residency if you met the green card test) and for the remainder of the calendar year of your departure, you have a closer connection to a foreign country than to the United States, and, during the next calendar year, you are not a U.S. resident under either the green card test or the substantial presence test. See Pub. 519. Where To File File Form 1040NR with the Internal Revenue Service Center, Philadelphia, PA 19255, U.S.A. What and Where To File for a Dual-Status Year If you were a U.S. resident on the last day of the tax year, file Form 1040, U.S. Individual Income Tax Return. Write “Dual-Status Return” across the top and attach a statement showing your income for the part of the year you were a nonresident. You may use Form 1040NR as the statement; write “Dual-Status Statement” across the top. File your return and statement with the Internal Revenue Service Center, Philadelphia, PA 19255, U.S.A. Election To Be Taxed as a Resident Alien You can elect to be taxed as a U.S. resident for the whole year if either of the following applies to you: ● You were a nonresident alien on the last day of the tax year, and your spouse was Page 2 If you were a nonresident on the last day of the tax year, file Form 1040NR. Write “Dual-Status Return” across the top and attach a statement showing your income for the part of the year you were a U.S. resident. You may use Form 1040 as the statement; write “Dual-Status Statement” across the top. File your return and statement with the Internal Revenue Service Center, Philadelphia, PA 19255, U.S.A. Statements.—Any statement you file with your return must show your name, address, and social security number (taxpayer identification number). You do not have to sign the statement. Your signature on the return is sufficient because it also applies to supporting statements and schedules. the part of the year you were a resident alien. The amount you may claim for these exemptions is limited to your taxable income (determined without regard to exemptions) for the part of the year you were a resident alien. You may not use exemptions (other than your own) to reduce taxable income to below zero for that period. Special rules apply for exemptions for the part of the tax year a dual-status taxpayer is a nonresident alien if the taxpayer is a resident of Canada, Mexico, Japan, or the Republic of Korea, or is a U.S. national. See Pub. 519. 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals. 3. Tax paid with Form 1040-C, U.S. Departing Alien Income Tax Return, at the time of departure from the United States. When filing Form 1040, include the tax paid with Form 1040-C with the total payments on line 60. Identify the payment in the area to the left of the entry. As a dual-status taxpayer, you generally may claim tax credits using the same rules that apply to resident aliens. How To Figure Tax for Dual-Status Tax Year When you figure your U.S. tax for a dual-status year, you are subject to different rules for the part of the year you were a resident and the part of the year you were a nonresident. All income for the period of residence and all income that is effectively connected with a trade or business in the United States for the period of nonresidence, after allowable deductions, is added and taxed at the same rates that apply to U.S. citizens and residents. Income that is not effectively connected with a trade or business in the United States for the period of nonresidence is subject to the flat 30% rate or lower treaty rate. No deductions are allowed against this income. If you were a resident alien on the last day of the tax year, add to the tax from the Tax Table, Tax Rate Schedules, Schedule D Tax Worksheet (Form 1040), or Form 8615 the tax on the noneffectively connected income. Enter the total tax on Form 1040, line 38. To the left of line 38 show the two amounts. If you are filing Form 1040NR, enter the tax from the Tax Table, Tax Rate Schedules, Schedule D Tax Worksheet (Form 1040), or Form 8615 on line 37 and the tax on the noneffectively connected income on line 47. Credits.—You are allowed a credit against your U.S. income tax liability for certain taxes you paid, are considered to have paid, or that were withheld from your income. These include: 1. Tax withheld from wages earned in the United States and taxes withheld at the source from various items of income from U.S. sources other than wages. This includes U.S. tax withheld on dispositions of U.S. real property interests. When filing Form 1040, show the total tax withheld on line 54. Enter amounts from the attached statement (Form 1040NR, lines 52, 59a, 59b, 60a, and 60b) to the left of line 54 and identify and include in the amount on line 54. When filing Form 1040NR, show the total tax withheld on lines 52, 59a, 59b, 60a, and 60b. Enter the amount from the attached statement (Form 1040, line 54) to the left of line 52 and identify and include in the amount on line 52. 2. Tax paid with Form 1040-ES, Estimated Tax for Individuals, or Form How To Report Income on Form 1040NR Community Income If either you or your spouse, or both you and your spouse, were nonresident aliens at any time during the tax year, and you had community income during the year, treat the community income according to the applicable community property laws except as follows: ● Earned income of a spouse, other than trade or business or partnership distributive share income. The spouse whose services produced the income must report it on his or her separate return. ● Trade or business income, other than partnership income. Treat this income as received by the husband unless the wife exercises substantially all of the management over the trade or business. ● Partnership income (or loss) received from a trade or business carried on by the partnership. Treat this income (or loss) as received by the spouse who is the partner and report it on that spouse’s return. ● Income derived from the separate property of one spouse that is not earned income, trade or business income, or partnership distributive share income. The spouse with the separate property must report this income on his or her separate return. Get Pub. 555, Federal Tax Information on Community Property, for more details. Income Subject to Tax for Dual-Status Year As a dual-status taxpayer not filing a joint return, you are taxed on income from all sources for the part of the year you were a resident alien. Generally, you are taxed on income only from U.S. sources for the part of the year you were a nonresident alien. However, all income effectively connected with the conduct of a trade or business in the United States is taxable. Income you received as a dual-status taxpayer from sources outside the United States while a resident alien is taxable even if you became a nonresident alien after receiving it and before the close of the tax year. Conversely, income you received from sources outside the United States while a nonresident alien is not taxable in most cases even if you became a resident alien after receiving it and before the close of the tax year. Income from U.S. sources is taxable whether you received it while a nonresident alien or a resident alien. Restrictions for Dual-Status Taxpayers The following rules apply to dual-status taxpayers. Standard Deduction.—You may not take the standard deduction. Head of Household.—You may not use the Head of Household Tax Table column or Tax Rate Schedule. Joint Return.—You may not file a joint return. However, see Election To Be Taxed as a Resident Alien on page 2. Tax Rates.—If you were married and a nonresident of the United States for all or part of the tax year and you do not make the election to be taxed as a resident alien as discussed on page 2, you must use the Tax Table column or Tax Rate Schedule for Married Filing Separately to figure your tax on income effectively connected with a U.S. trade or business. You may not use the Single Tax Table column or Tax Rate Schedule. Personal Exemptions.—As a dual-status taxpayer, you usually will be entitled to your own personal exemption. Subject to the general rules for qualification, you are allowed exemptions for your spouse and dependents in figuring taxable income for Kinds of Income You must divide your income for the tax year into the following three categories: 1. Income effectively connected with a U.S. trade or business. This income is taxed at the same rates that apply to U.S. citizens. Report it on page 1 of Form 1040NR. Pub. 519 describes this income in greater detail. 2. U.S. income not effectively connected with a U.S. trade or business. This income is taxed at 30% unless a treaty between your country and the United States has set a lower rate that applies to you. Report this income on page 4 of Form 1040NR and figure the tax on it. Then, report the tax on line 47. Pub. 519 describes this income more fully. Note: Use line 50 to report the 4% tax on U.S. sourced gross transportation income. 3. Income exempt from U.S. tax. Complete items K and L on page 5 of Form 1040NR and line 23 if applicable. Page 3 Dispositions of U.S. Real Property Interests Gain or loss on the disposition of a U.S. real property interest by a nonresident alien individual is treated as if the alien individual were engaged in a trade or business in the United States and as if the gain or loss were effectively connected with the conduct of that trade or business. Losses of individuals shall be taken into account only to the extent they would be taken into account under section 165(c). See section 897 and its regulations. Report gains and losses on the disposition of U.S. real property interests on Schedule D (Form 1040) and Form 1040NR, line 14. Also, net gains may be subject to the alternative minimum tax. See the instructions for line 45. The nonrecognition rules (not recognizing gain or loss) apply only when a U.S. real property interest is exchanged for an interest the sale of which would be subject to U.S. tax. Money and the fair market value of property received in exchange for an interest in a partnership, trust, or estate, will, to the extent attributable to a U.S. real property interest held by the partnership, trust, or estate, be considered as received from the sale or exchange of the U.S. real property interest. Gains or losses from the disposition of a U.S. real property interest by a partnership, trust, or estate generally are passed through and must be reported on the income tax return of each partner or beneficiary. U.S. Real Property Interests.—A U.S. real property interest is any interest (other than an interest solely as a creditor) in real property located in the United States or the Virgin Islands, or any interest in a domestic corporation that is a U.S. real property holding corporation. Generally, real property includes: ● Land and unsevered natural products of the land, such as growing crops and timber, and mines, wells, and other natural deposits. ● Improvements on land, including buildings, other inherently permanent structures, and structural components of these. ● Personal property associated with the use of real property, such as farming, forestry, mining, or construction equipment, or property used in lodging facilities or rented office space. See Pub. 519 for exceptions. A corporation is a U.S. real property holding corporation if the fair market value of its U.S. real property interests equals or exceeds 50% of the fair market value of its U.S. real property interests, interests in foreign real property, plus any other of its assets that are used or held for use in a trade or business. For special rules, see sections 897(c)(4) and (5). An interest in a foreign corporation is a U.S. real property interest only if the corporation elected to be treated as a domestic corporation. An interest in a domestic corporation is not a U.S. real property interest if at the date of disposition of the interest in the corporation: (a) the corporation did not hold any U.S. real property interests, and (b) all the U.S. real property interests held by the corporation during the shorter of the periods described in section 897(c)(1)(A)(ii): 1. Were disposed of in a transaction in which all gain realized was recognized; or 2. Ceased to be U.S. real property interests because of the application of section 897(c)(1)(B) to one or more other corporations. Stock Regularly Traded.—A U.S. real property interest does not include any class of stock of a domestic corporation that is regularly traded on an established securities market, unless you held more than 5% of that class of stock at any time during the shorter of the periods described in section 897(c)(1)(A)(ii). Section 897(h) provides special rules for a real estate investment trust. Virgin Islands Real Estate.—Gain or loss on dispositions of real property interests located in the U.S. Virgin Islands will be reported on returns filed with the Virgin Islands tax authorities. Tax on these dispositions will also be paid to the Virgin Islands tax authorities. Foreign Income Taxed by the United States You may be required to report some income from foreign sources on your U.S. return if it is effectively connected with a U.S. trade or business. For this foreign income to be treated as effectively connected with a U.S. trade or business, you must have a fixed place of business in the United States. The income, gain, or loss must result directly from the usual business activities of your U.S. office. The kinds of foreign income that may be taxed at the graduated rates are: ● Interest or dividends from the U.S. business. ● Income from foreign sales made by your U.S. office. ● Rents or royalties you received for the use of intangible property located outside the United States or the privilege of using it. Such property includes patents, copyrights, trademarks, and franchises. Line Instructions for Form 1040NR Name, Address, and Identifying Number Name.—If you are filing Form 1040NR as a fiduciary, enter the name of the estate or trust, and your name, title, and address. Also, give the name and address of any U.S. grantors and beneficiaries. P.O. Box.—If your post office does not deliver mail to your home and you have a P.O. box, enter your box number instead of your present home address. Identifying Number.—If you are filing Form 1040NR as a fiduciary, enter the employer identification number of the estate or trust. If you are a nonresident alien engaged in a trade or business in the United States, you must get a taxpayer identification number. Generally, this number is your social security number. Apply for your number using Form SS-5, which you can get at Social Security Administration offices. If you applied for a number but do not have it by the time your return is due, write “Applied for” on your return. If you do not have a social security number and are not otherwise required to get one, you can use the identification number the IRS assigned to you. This number is similar to a social security number but begins with the number 9. If 1993 is the first year you are filing a tax return and you are not otherwise required to get a social security number, do not make an entry in the space labeled “Identifying or social security number.” When the IRS receives your return, you will be assigned an identification number. You must use this number when you file tax returns in the future or until you receive a social security number. Income You May Elect To Treat as Effectively Connected With a U.S. Trade or Business You may elect to treat some items of income as effectively connected with a U.S. trade or business. The election applies to all income from real property, or an interest in real property, located in the United States and held for the production of income. Income from real property includes: ● Rental income from real property. ● Profit from disposing of U.S. timber, coal, or iron ore while keeping a share in it. ● Rents and royalties from mines, oil or gas wells, or other natural resources. The election does not apply to dispositions of U.S. real property interests discussed earlier. To make the election, attach a statement to your return for the year of the election. Include in your statement: 1. That you are making the election. 2. A complete list of all your real property, or any interest in real property, located in the United States (including location). Give the legal identification of U.S. timber, coal, or iron ore in which you have an interest. 3. The extent of your interest in the real property. 4. A description of any substantial improvements on such real property. 5. Your income from the property. 6. The dates you owned it. 7. Whether the election is under section 871(d) or treaty. 8. Details of any previous elections and revocations of the real property elections. Page 4 Filing Status and Exemptions for Individuals Lines 1 through 7e Exemptions for estates and trusts are described in the instructions for line 35. The amount of your tax depends on your filing status. Before you decide which box to check, read the following explanations. Were You Single or Married?—If you were married on December 31, consider yourself married for the whole year. If you were single, divorced, or legally separated under a decree of divorce or separate maintenance on December 31, consider yourself single for the whole year. If you meet the tests described under Married Persons Who Live Apart below, you may consider yourself single for the whole year. If your spouse died in 1993, consider yourself married to that spouse for the whole year, unless you remarried before the end of 1993. Lines 1 and 2—Single Residents of Canada or Mexico, Single U.S. Nationals (American Samoans), and Other Single Nonresident Aliens.—If you check the box on line 1, you can claim exemptions for your children and other dependents on the same terms as U.S. citizens. Get Pub. 501, Exemptions, Standard Deduction, and Filing Information, for more details. If you were a resident of Japan or the Republic of Korea, you may claim one exemption each for yourself and for any of your children who lived with you in the United States at any time during 1993. Married Persons Who Live Apart.—Some married persons who have a child and who do not live with their spouse may file as single. If you meet all five tests below and you are a married resident of Canada or Mexico, or a U.S. national, check the box on line 1. If you meet the tests and you are a married resident of Japan or the Republic of Korea, check the box on line 2. 1. You file a separate return from your spouse. 2. You paid more than half the cost to keep up your home in 1993. 3. You lived apart from your spouse during the last 6 months of 1993. 4. Your home was the principal home of your child, stepchild, adopted child, or foster child for more than half of 1993. 5. You claim this child as your dependent or the child’s other parent claims him or her as a dependent under the rules explained on this page for Children of Divorced or Separated Parents. Lines 3 and 4—Married Residents of Canada, Mexico, Japan, or the Republic of Korea, and Married U.S. Nationals.—If your spouse died in 1993, you can still file as married and claim an exemption for your spouse. If you were a married resident of Canada or Mexico, or a married U.S. national (line 3), you can take an exemption for yourself. You can take an exemption for your spouse only if your spouse had no gross income for U.S. tax purposes and cannot be claimed as a dependent on another U.S. taxpayer’s return. You can claim exemptions for your children and other dependents on the same terms as U.S. citizens. See Pub. 501 for more details. If you were a married resident of Japan or the Republic of Korea (line 4), you may claim one exemption each for yourself, and for your spouse and any of your children who lived with you in the United States at any time during 1993. You may claim your spouse’s exemption only if your spouse had no income from U.S. sources and cannot be claimed as a dependent on another taxpayer’s return. Line 6—Qualifying Widow(er) With Dependent Child.—You may check the box on line 6 and use joint return tax rates for 1993 if all seven of the following apply. 1. You were a resident of Canada, Mexico, Japan, or the Republic of Korea, or a U.S. national. 2. Your spouse died in 1991 or 1992 and you did not remarry in 1993. 3. You have a child, stepchild, adopted child, or foster child whom you can claim as a dependent. 4. This child lived in your home for all of 1993. Temporary absences, such as for vacation or school, count as time lived in the home. 5. You paid over half the cost of keeping up your home for this child. 6. You were a resident alien or U.S. citizen the year your spouse died. This refers to your actual status, not the election that some nonresident aliens can make to be taxed as U.S. residents. 7. You could have filed a joint return with your spouse the year he or she died, even if you didn’t actually do so. Do not claim an exemption for your spouse. Exemptions.—Exemptions are amounts you can deduct from income connected with a U.S. trade or business. Generally, you can always take an exemption for yourself. However, if you can be claimed as a dependent on another person’s U.S. tax return (such as your parent’s return), you cannot take an exemption for yourself even if that person chose not to claim you. If you were a resident of Canada, Mexico, Japan, or the Republic of Korea, or a U.S. national (American Samoan), you may be able to take other exemptions as well. See Pub. 519 for details. Line 7c—Dependents.—Only residents of Canada, Mexico, Japan, the Republic of Korea, and U.S. nationals may claim exemptions for their dependents. You can take an exemption for each of your dependents who was alive during some part of 1993. This includes a baby born in 1993 or a person who died in 1993. After you have figured out who you can claim as a dependent, fill in the columns on line 7c. If you have more than five dependents, show the information requested in columns (1) through (5) for each of those dependents on an attached statement. Column (1). Enter the name of each dependent. Column (2). If your dependent was under age 1 on December 31, 1993, put a checkmark in column (2). Column (3). If your dependent was age 1 or older on December 31, 1993, you must enter his or her social security number (SSN). If there is no entry in column (3) or if the SSN entered is incorrect, you may have to pay a $50 penalty. Your dependent can get an SSN by filing Form SS-5 with a Social Security Administration office. If your dependent lives in Canada or Mexico, see Pub. 501 for details on how to get an SSN. If your dependent does not have an SSN by the time you are ready to file your return, apply for one and enter “Applied for” in column (3). Column (4). Enter your dependent’s relationship to you. For example, if the dependent is your child, enter “son” or “daughter.” Column (5). Enter the number of months your dependent lived with you in 1993. Do not enter more than 12. Count temporary absences such as school or vacation as time lived in your home. If your dependent was born or died in 1993, enter “12” in this column. Children Who Didn’t Live With You Due to Divorce or Separation. If you are claiming a child who didn’t live with you under the rules for Children of Divorced or Separated Parents below, enter the total number of such children on the line to the right of line 7c labeled “No. of your children on 7c who: didn’t live with you due to divorce or separation.” If you put a number on this line, you must do one of the following each year you claim this child as a dependent. 1. Check the box on line 7d if your divorce decree or written separation agreement went into effect before 1985 and it states that you can claim the child as your dependent. 2. Attach Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, or similar statement. If your divorce decree or separation agreement went into effect after 1984 and it unconditionally states that you can claim the child as your dependent, you may attach a copy of certain pages from the decree or agreement instead of Form 8332. Get Pub. 504, Divorced or Separated Individuals, for details. Note: You must attach the required information even if you filed it in an earlier year. Other Dependent Children. Enter the total number of dependent children who did not live with you for reasons other than divorce or separation on the line labeled “Dependents on 7c not entered above.” Children of Divorced or Separated Parents. The parent who had custody of a child for most of the year (the custodial parent) can generally take the exemption for that child if both parents together paid Page 5 over half of the child’s support. This general rule also applies to parents who did not live together at any time during the last 6 months of the year. But the parent who did not have custody, or who had the child for the shorter time (the noncustodial parent), may take the exemption if both parents together paid over half of the child’s support and either a or b below applies: a. The custodial parent signs Form 8332 or a similar statement agreeing not to claim the child’s exemption for 1993, or b. A decree of divorce or separate maintenance (or a written agreement) that was in effect before 1985 states that the noncustodial parent can take the exemption and he or she gave at least $600 for the child’s support in 1993. This rule does not apply if the decree or agreement was changed after 1984 to say that the noncustodial parent cannot claim the exemption. Rounding Off to Whole Dollars You may round off cents to the nearest whole dollar on your forms and schedules. This will make it easier to complete your return. To do so, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3. If you do round off, do so for all amounts. But if you have to add two or more amounts to figure the amount to enter on a line, include cents when adding and only round off the total. Example. You received two W-2 forms, one showing wages of $5,000.55 and one showing wages of $18,500.73. On Form 1040NR, line 8, you would enter $23,501 ($5,000.55 + $18,500.73 = $23,501.28). Income Effectively Connected With U.S. Trade or Business Lines 8 through 22 Pub. 519 explains how income is classified and what income you should report here. The instructions for this section assume you have decided that the income involved is effectively connected with a U.S. trade or business in which you were engaged. But your decision may not be easy. “Interest,” for example, may be effectively connected with a U.S. trade or business, it may not be, or it may be tax exempt. The tax status of income also depends on its source. Under some circumstances, items of income from foreign sources are treated as effectively connected with a U.S. trade or business. Other items are reportable as effectively connected or not effectively connected with a U.S. trade or business, depending on how you elect to treat them. Line 8—Wages, Salaries, Tips, etc.— Show the total of all effectively connected wages, salaries, fees, commissions, tips, bonuses, supplemental unemployment benefits, and other amounts you were paid before taxes, insurance, etc., were taken out. Include in this total: ● The amount that should be shown in box 1 on Form W-2. Report all wages, salaries, and tips you received, even if you do not have a Form W-2. ● Tips received that you did not report to your employer. You must report as income the amount of allocated tips shown on your W-2 form(s) unless you can prove a smaller amount with adequate records. Allocated tips should be shown in box 8 of your W-2 form(s). They are not included in box 1 of your W-2 form(s). For details on allocated tips, get Pub. 531, Reporting Tip Income. Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure any social security and Medicare tax on unreported or allocated tips. See the instructions for line 48 on page 12. ● Corrective distributions of excess salary deferrals. ● Corrective distributions of excess contributions and excess aggregate contributions to a retirement plan. ● Disability pensions if you have not reached the minimum retirement age set by your employer. Note: Disability pensions received after you reach your employer’s minimum retirement age and other pensions shown on Form 1099-R (other than payments from an IRA) are reported on lines 18a and 18b of Form 1040NR. However, you must report this income on line 73 if it is not effectively connected with a U.S. trade or business. Payments from an IRA are reported on lines 17a and 17b. ● Payments by insurance companies, etc., not included on Form W-2. Generally, these payments are not effectively connected income. However, if you received sick pay or a disability payment that is effectively connected with your U.S. trade or business from anyone other than your employer, and it is not included in the wages shown on Form W-2, include it on line 8. Attach a statement showing the name and address of the payer and amount of sick pay or disability income. ● Fair market value of meals and living quarters if given by your employer as a matter of your choice and not for your employer’s convenience. Don’t report the value of meals given to you at work if they were provided for your employer’s convenience. Also, don’t report the value of living quarters you had to accept on your employer’s business premises as a condition of employment. ● Strike and lockout benefits paid by a union from union dues. Include cash and the fair market value of goods received. Don’t report benefits that were gifts. ● Any amount your employer paid for your moving expenses, including the value of services furnished in kind, that is not included in box 1 on Form W-2. Note: You must report on line 8 all wages, salaries, etc., paid for your personal services, even if the income was signed over to a trust (including an IRA), another person, a corporation, or a tax-exempt organization. For more details on reporting income received in the form of goods, property, meals, stock options, etc., get Pub. 525, Taxable and Nontaxable Income. Employer-Provided Vehicle. If you used an employer-provided vehicle for both personal and business purposes and 100% of the annual lease value of the vehicle was included in the wages box (box 1) of your W-2 form, you may be able to deduct the business use of the vehicle on Schedule A. But you must use Form 2106, Employee Business Expenses, to do so. The total annual lease value of the vehicle should be shown in either box 12 or 14 of your W-2 form or on a separate statement. For more details, get Pub. 917, Business Use of a Car. Excess Salary Deferrals. If you chose to have your employer contribute part of your pay to certain retirement plans (such as a 401(k) plan or the Federal Thrift Savings Plan) instead of having it paid to you, the “Deferred compensation” box in box 15 of your W-2 form should be checked. The amount deferred should be shown in box 13. The total amount that may be deferred for 1993 under all plans is generally limited to $8,994 for each person. But a different limit may apply if amounts were deferred under a tax-sheltered annuity plan or an eligible plan of a state or local government or tax-exempt organization. Get Pub. 575, Pension and Annuity Income (Including Simplified General Rule), for details. Any amount deferred in excess of these limits must be reported on Form 1040NR, line 8. Dependent Care Benefits (DCB). If you received benefits for 1993 under your employer’s dependent care plan, you may be able to exclude part or all of them from your income. But you must use Form 2441, Child and Dependent Care Expenses, to do so. The benefits should be shown in box 10 of your W-2 form(s). First, fill in Parts I and III of Form 2441. Include any taxable benefits from line 20 of that form on Form 1040NR, line 8. On the dotted line next to line 8, enter “DCB.” Caution: If you have a child who was born in 1993 and you earned less than $23,050, read A Change To Note in the Instructions for Form 2441 before filling in Part III. Line 9a—Taxable Interest Income.— Report on line 9a all of your taxable interest income from assets effectively connected with a U.S. trade or business. If you received interest not effectively connected with a U.S. trade or business, report it on page 4 of Form 1040NR, unless it is tax exempt under a treaty. Get Pub. 901, U.S. Tax Treaties. In addition, interest from a U.S. bank, savings and loan association, or similar institution, and from certain deposits with U.S. insurance companies, is tax exempt if it is not effectively connected with a U.S. trade or business. Report any interest you received or that was credited to your account so you could withdraw it, even if it wasn’t entered in your passbook. Interest credited in 1993 on deposits you could not withdraw Page 6 because of the bankruptcy or insolvency of the financial institution may not have to be included in your 1993 income. For details, get Pub. 550, Investment Income and Expenses. For information on reporting Original issue discount (OID), get Pub. 1212, List of Original Issue Discount Instruments. Note: Portfolio interest you received as a nonresident alien on obligations issued after July 18, 1984, is exempt from the 30% tax. For more details, see Pub. 519. Line 9b—Tax-Exempt Interest.— If you received any tax-exempt interest income, such as from municipal bonds, report it on line 9b. Include any exempt-interest dividends from a mutual fund or other regulated investment company. Do not include interest earned on your IRA. Line 10—Dividend Income.—Enter your total ordinary dividends from assets effectively connected with a U.S. trade or business. Dividends include: Ordinary dividends. These are paid out of earnings and profits and are ordinary income. Any dividend you received is an ordinary dividend unless the paying corporation indicates otherwise. Capital gain distributions. If you have other capital gains or losses, enter your capital gain distributions on Schedule D (Form 1040). If you don’t need Schedule D to report any other gains or losses, see the instructions for line 15. Nontaxable distributions. Some distributions are nontaxable because they are a return of your cost. They will not be taxed until you recover your cost. You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains. Note: Generally, payments from a money market fund are dividends. Line 11—Taxable Refunds, Credits, or Offsets of State and Local Income Taxes.—If you received a refund, credit, or offset of state or local income taxes in 1993 that you paid and deducted before 1993, part or all of this amount may be taxable. You may receive Form 1099-G, or similar statement, showing the refund. If you chose to apply part or all of the refund to your 1993 estimated state or local income tax, the amount applied is considered income you received in 1993. If, in the year you paid the tax, you (a) did not itemize deductions on Form 1040NR or Schedule A (Form 1040), or (b) filed Form 1040A or Form 1040EZ, none of your refund is taxable. For details on how to figure the amount you must report as income, see Recoveries in Pub. 525, Taxable and Nontaxable Income. Line 12—Scholarship and Fellowship Grants.—If you received a scholarship or fellowship that was granted after August 16, 1986, part or all of it may be taxable even if you didn’t receive a W-2 form. If you were a degree candidate, the amounts you used for expenses other than tuition and course-related expenses are generally taxable. For example, amounts used for room, board, and travel are generally taxable. If you were not a degree candidate, the full amount of the scholarship or fellowship is generally taxable. Also, amounts received as a scholarship or fellowship that are payment for teaching, research, or other services are taxable even if the services were required to get the grant. Report the total amount of the grant on line 12 and show any nontaxable part on line 29. If the grant was reported on Form 1042-S, enter the gross amount from column (b) on line 12. Attach a statement that shows: the amount of your grant, the dates it covers, the grantor’s name, expenses the grant covers, and the conditions under which it was given to you. Explain how much was taxable, how much was tax exempt, and why. Attach any Form 1042-S or Form W-2 you received from the college or institution. If you did not receive a 1042-S or W-2 form, attach a statement from the college or institution (on their letterhead) showing the details of the grant. Line 13—Business Income or (Loss).—If you operated your own business or practiced your profession as a sole proprietor, report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Enter on line 13 your net profit or (loss) from Schedule C or your net profit from Schedule C-EZ. Include any income you received as a dealer in stocks, securities, and commodities through your U.S. office. If you dealt in these items through an independent agent, such as a U.S. broker, custodian, or commissioned agent, your income may not be considered effectively connected with a U.S. business. For general information on business income or loss, see the Instructions for Schedule C (Form 1040) and get Pub. 334, Tax Guide for Small Business. Line 14—Capital Gain or (Loss).—See the Instructions for Schedule D (Form 1040). Enter the effectively connected gain or (loss) from Schedule D. You may need Pub. 544, Sales and Other Dispositions of Assets. Gains and losses from disposing of U.S. real property interests are taxed as if you were engaged in a U.S. trade or business and are treated as effectively connected with that trade or business. See Dispositions of U.S. Real Property Interests on page 4. Line 15—Capital Gain Distributions.—If you do not need Schedule D (Form 1040) for other capital transactions, enter your capital gain distributions on line 15. Caution: Report your capital gain distributions on Schedule D (Form 1040) and use the Schedule D Tax Worksheet in the instructions for Schedule D to figure your tax if your taxable income (Form 1040NR, line 36) is more than: $44,575 if married filing separately, $53,500 if single, or $89,150 if filing as a qualifying widow(er). Line 16—Other Gains or (Losses).—If you sold or exchanged assets used in a U.S. trade or business, see the Instructions for Form 4797. Enter on line 16 the ordinary gain or (loss) from Part II of Form 4797. You may also need Pub. 544. Lines 17a and 17b—IRA Distributions.— Use lines 17a and 17b to report effectively connected payments (distributions) you received from your individual retirement arrangement (IRA). These include regular distributions, early distributions, rollovers, and any other money or property you received from your IRA account or annuity. But if this income is not effectively connected with your U.S. trade or business, report it on line 73. Generally, you will receive a Form 1099-R showing the amount of your distribution. If you made any nondeductible contributions to your IRA for 1993 or an earlier year or you rolled your IRA distribution over into another IRA, see below. Do not use lines 17a and 17b to report a rollover from a qualified employer’s plan to an IRA. Instead, see the instructions for lines 18a and 18b. IRA distributions that you must include in income are taxed at the same rate as other income. You may not use the special averaging rule for lump-sum distributions from qualified employer plans. If your IRA distribution is fully taxable, enter it on line 17b; do not make an entry on line 17a. If only part is taxable, enter the total distribution on line 17a and the taxable part on line 17b. Caution: If you received an early distribution and the total distribution was not rolled over or you received an excess distribution, you may have to pay additional tax. See the instructions for line 49 for details. Nondeductible Contributions. If you made nondeductible contributions for any year, part of your IRA distribution may be nontaxable. Get Form 8606 to figure the taxable part of your IRA distribution. If you made any nondeductible contributions for 1993, you may need to make a special computation. Get Pub. 590, Individual Retirement Arrangements (IRAs), for details. Enter the total distribution on line 17a and the taxable part on line 17b. Rollovers. A rollover is a tax-free transfer of cash or other assets from one retirement program to another. Use lines 17a and 17b to report a rollover from one IRA to another IRA. Enter the total distribution on line 17a. If the total on line 17a was rolled over, enter zero on line 17b. If the total was not rolled over, enter the part not rolled over on line 17b. But if you ever make nondeductible contributions to any of your IRAs, use Form 8606 to figure the taxable part to enter on line 17b. For more details, see Pub. 590. Lines 18a and 18b—Pensions and Annuities.—Use lines 18a and 18b to report effectively connected pension and annuity payments you received, including disability pensions received after you reach the minimum retirement age set by your employer. Disability pensions received before you reach your employer’s minimum retirement age are reported on line 8. Also, use lines 18a and 18b to report payments (distributions) from profit-sharing plans, retirement plans, and employee-savings Page 7 Simplified General Rule Worksheet—Lines 18a and 18b (keep for your records) 1. Enter the total pension or annuity payments received this year. Also, enter this amount on Form 1040NR, line 18a 1. 2. Enter your cost in the plan at the annuity starting date plus any death benefit exclusion 2. 3. Age at annuity starting date (see this page): 55 and under 56–60 61–65 66–70 71 and older Enter: 300 260 240 170 120 3. 4. Divide line 2 by the number on line 3 4. 5. Multiply line 4 by the number of months for which this year’s payments were made. If your annuity starting date was before 1987, also enter this amount on line 8; skip lines 6 and 7. Otherwise, go to line 6 5. 6. Enter the amount, if any, recovered tax free in years after 1986 6. 7. Subtract line 6 from line 2 8. Enter the smaller of line 5 or line 7 7. 8. 9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040NR, line 18b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R 9. Note: If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form 1040NR, line 18b. Enter the total pension or annuity payments received in 1993 on Form 1040NR, line 18a. plans. See page 9 for details on rollovers and lump-sum distributions. But if this income is not effectively connected with your U.S. trade or business, report it on line 73. Some annuities are tax-exempt. See section 871(f). Note: If you perform services in the United States, your income is effectively connected with the conduct of a U.S. trade or business. When you receive a pension in a later year as a result of these services, the pension is also considered effectively connected with the conduct of a U.S. trade or business. In general, you should receive a Form 1099-R showing the amount of your pension or annuity. Attach Form 1099-R to Form 1040NR if any Federal income tax was withheld from your pension or annuity. Do not use lines 18a and 18b to report corrective distributions of excess salary deferrals, excess contributions, or excess aggregate contributions from retirement plans. Instead, see the instructions for line 8. Also, do not use lines 18a and 18b to report social security or railroad retirement benefits shown on Forms SSA-1042S and RRB-1042S. Instead, see the instructions on page 17. Caution: Certain transactions, such as loans against your interest in a qualified plan, may be treated as taxable distributions and may also be subject to additional taxes. For details, get Pub. 575, Pension and Annuity Income (Including Simplified General Rule). Fully Taxable Pensions and Annuities. If your pension or annuity is fully taxable, enter it on line 18b; do not make an entry on line 18a. Your pension or annuity payments are fully taxable if either of the following applies: ● You did not contribute to the cost of your pension or annuity, or ● You used the 3-Year Rule and you got your entire cost back tax free before 1993. Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, get Pub. 525, Taxable and Nontaxable Income. If you received a Form RRB-1099-R, get Pub. 575 to see how to report your benefits. Partially Taxable Pensions and Annuities. If your pension or annuity is partially taxable and your Form 1099-R does not show the taxable part, you must use the General Rule to figure the taxable part. The General Rule is explained in Pub. 939, Pension General Rule (Nonsimplified Method). But if your annuity starting date (defined later) was after July 1, 1986, you may be able to use the Simplified General Rule (explained later) to figure the taxable part of your pension or annuity. If you choose to, you may submit a ruling request to the IRS before the due date of your return (including extensions), and the IRS will figure the taxable part for you for a $50 fee. For details, see Pub. 939. If your Form 1099-R shows a taxable amount, you may report that amount on line 18b. But you may use the General Rule or, if you qualify, the Simplified General Rule to see if you can report a lower taxable amount. Once you have figured the taxable part of your pension or annuity, enter that amount on line 18b and the total on line 18a. Annuity Starting Date. Your annuity starting date is the later of the first day of the first period for which you received a payment from the plan, or the date on which the plan’s obligation became fixed. Simplified General Rule. Using this method will usually result in at least as much of the pension or annuity being tax free each year as under the General Rule or as figured by the IRS. You qualify to use this simpler method if all four of the following apply. 1. Your annuity starting date was after July 1, 1986. 2. The pension or annuity payments are for (a) your life or (b) your life and that of your beneficiary. 3. The pension or annuity payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity. 4. At the time the pension or annuity payments began, either you were under age 75 or, if you were 75 or older, the number of years of guaranteed payments was fewer than 5. If you qualify, use the worksheet on this page to figure the taxable part of your pension or annuity. But if you received U.S. Civil Service retirement benefits and you chose the lump-sum credit option, use the worksheet in Pub. 721, Tax Guide to U.S. Civil Service Retirement Benefits, instead of the one on this page. If you are a beneficiary entitled to a death benefit exclusion, add the exclusion to the amount you enter on line 2 of the worksheet even if you received a Form 1099-R showing a taxable amount. The payer of the annuity cannot add the death benefit exclusion to your cost when figuring the taxable amount. Attach a signed statement to your return stating that you are entitled to a death benefit exclusion. For more details on the Simplified General Rule, see Pub. 575 or Pub. 721. Age at Annuity Starting Date. If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree’s age on his or her annuity starting date. If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary’s taxable amount. Changing Methods. If your annuity starting date was after July 1, 1986, you may be able to change the way you figure the taxable part of your pension. For details, see Pub. 575 or Pub. 721. Death Benefit Exclusion. If you are the beneficiary of a deceased employee or former employee, amounts paid to you by, or on behalf of, an employer because of the death of the employee may qualify for a death benefit exclusion of up to $5,000. If you are entitled to this exclusion, add it to the cost of the pension or annuity. Page 8 Special rules apply if you are the survivor under a joint and survivor’s annuity. For details, see Pub. 575. Rollovers. A rollover is a tax-free transfer of cash or other assets from one retirement program to another. Use lines 18a and 18b to report a rollover, including a direct rollover, from one qualified employer’s plan to another or to an IRA. Enter on line 18a the total distribution before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. If the total on line 18a (minus any contributions that were taxable to you when made) was rolled over, either directly or within 60 days of receiving the distribution, enter zero on line 18b. Otherwise, subtract the amount that was rolled over and any contributions that were taxable to you when made from the total on line 18a. Enter the results on line 18b. Special rules apply to partial rollovers of property. For more details on rollovers, including distributions under qualified domestic relations orders, see Pub. 575. Lump-Sum Distributions. If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the “Total distribution” box in box 2b checked. If you received an early distribution from a qualified retirement plan and the total amount was not rolled over, you may owe an additional tax. You may also owe additional tax if you received an excess distribution from a qualified retirement plan. For details, see the instructions for line 49. Enter the total distribution on line 18a and the taxable part on line 18b. But you may pay less tax on the distribution if you were born before 1936, you meet certain other conditions, and you chose to use Form 4972, Tax on Lump-Sum Distributions, to figure the tax on any part of the distribution. You may also be able to use Form 4972 if you are the beneficiary of a deceased employee who was born before 1936 and was age 50 or older on the date of death. For details, get Form 4972. If you use Form 4972 to figure the tax on any part of your distribution, do not include that part of the distribution on line 18a or 18b of Form 1040NR. Line 19—Rental Real Estate, Royalties, Partnerships, Trusts, etc.—Use Schedule E (Form 1040) to report income or losses from rental real estate, royalties, partnerships, estates, trusts, and REMICs. Enter on line 19 the income or (loss) from Schedule E that is effectively connected with your U.S. business. Line 20—Farm Income or (Loss).—Use Schedule F (Form 1040) to report farm income and expenses. Enter on line 20 your net profit or (loss) from Schedule F. Line 21—Unemployment Compensation.—Enter on line 21 any unemployment compensation (insurance) you received. By January 31, 1994, you should receive a Form 1099-G showing the total amount paid to you during 1993. This amount should be shown in box 1. Self-Employed Health Insurance Deduction Worksheet—Line 26 (keep for your records) See the instructions for line 26 below. 1. Enter total payments made in 1993 for health insurance coverage for 1993 for you, your spouse, and dependents. But do not include amounts for any month you were eligible to participate in an employer-sponsored health plan 1. × .25 2. Percentage used to figure the deduction 2. 3. Multiply line 1 by the percentage on line 2 3. 4. Enter your net profit and any other earned income* from the business under which the insurance plan is established, minus any deduction you claim on Form 1040NR, line 27 4. 5. Self-employed health insurance deduction. Enter the smaller of line 3 or line 4 here and on Form 1040NR, line 26 5. *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. It does not include capital gain income. If you received an overpayment of unemployment compensation in 1993 and you repaid any of it in 1993, subtract the amount you repaid from the total amount you received. Enter the result on line 21. Also, enter “Repaid” and the amount you repaid on the dotted line next to line 21. If, in 1993, you repaid unemployment compensation that you reported in an earlier year, see Repayments in Pub. 525, Taxable and Nontaxable Income. Do not include on line 21 any supplemental unemployment benefits received from a company-financed supplemental unemployment benefit fund. Instead, report these benefits on line 8. Line 22—Other Income.—Use line 22 to report any other income effectively connected with your U.S. business that is not reported on your return or other schedules. List the type and amount of income. If necessary, show the required information on an attached statement. The following are examples of income to report on line 22: ● Amounts recovered on bad debts that you deducted in an earlier year. ● Repayments of expenses that you deducted in an earlier year if they reduced your tax. ● Fees received as a nonprofessional fiduciary, such as an executor or administrator of the estate of a deceased friend or relative. ● Income from line 5 of Form 8814, Parents’ Election To Report Child’s Interest and Dividends. For more details, see Miscellaneous Taxable Income in Pub. 525. Report other income on page 4 of Form 1040NR if not effectively connected with a U.S. trade or business. Net Operating Loss. If you had a net operating loss in an earlier year to carry forward to 1993, include it as a negative amount in parentheses on line 22. Attach a statement showing how you figured the amount. Get Pub. 536, Net Operating Losses, for more details. Adjustments Lines 25 through 30 Adjustments are amounts you can subtract from your income effectively connected with a U.S. trade or business. Line 25—IRA Deduction.—Use line 25 to deduct contributions to your individual retirement arrangement (IRA). Caution: If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, Keogh, SEP, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. Earnings on contributions to your IRA are not taxed until they are distributed to you. Special Rule for Married Individuals. If you are married filing a separate return and you were not covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 1993. Not Covered by a Retirement Plan. If you were not covered by a retirement plan, you can take a full IRA deduction. Covered by a Retirement Plan. Your Form W-2 should have the “Pension plan” box in box 15 checked if you were covered by your employer’s plan. This box should be checked even if you were not vested in the plan. You are also covered by a plan if you were self-employed and had a Keogh or SEP retirement plan. Get Pub. 590, Individual Retirement Arrangements (IRAs), for more details. Line 26—Self-Employed Health Insurance Deduction.—If you were self-employed and had a net profit for the year, you may be able to deduct part of the amount paid for health insurance on behalf of yourself, your spouse, and dependents. But if you were also eligible to participate in any subsidized health plan maintained by your or your spouse’s employer for any month or part of a month in 1993, amounts paid for health insurance coverage for that month cannot be used to figure the deduction. For more details, get Pub. 535, Business Expenses. Page 9 Deduction for Exemptions Worksheet—Line 35 (keep for your records) See the instructions for line 35 below. Use this worksheet only if the amount on Form 1040NR, line 32, is more than the dollar amount shown on line 3 below for your filing status. 1. Multiply $2,350 by the total number of exemptions claimed on Form 1040NR, line 7e 1. 2. 2. Enter the amount from Form 1040NR, line 32 3. Enter on line 3 the amount shown below for your filing status: ● Married filing separately, enter $81,350 ● Single, enter $108,450 ● Qualifying widow(er) with dependent child, enter $162,700 3. 4. Subtract line 3 from line 2. If zero or less, stop here; enter the amount from line 1 above on Form 1040NR, line 35 4. Note: If line 4 is more than $122,500 (more than $61,250 if married filing separately), stop here; you cannot take a deduction for exemptions. Enter -0- on Form 1040NR, line 35. 5. Divide line 4 by $2,500 ($1,250 if married filing separately). If the result is not a whole number, round it up to the next higher whole number (for example, round 0.0004 to 1) 5. 6. Multiply line 5 by 2% (.02) and enter the result as a 6. decimal amount 7. Multiply line 1 by line 6 may be able to claim a credit against your tax instead. Get Pub. 525 for more details. Contributions to Section 501(c)(18) Pension Plans. If you chose to have your employer contribute part of your pay to a pension plan exempt from tax under section 501(c)(18), the amount contributed should be identified with code H in box 13 of your W-2 form. You may deduct the amount contributed subject to the limits explained under Excess Salary Deferrals on page 6. Include your deduction in the total on line 30. Enter the amount and “501(c)(18)” next to line 30. Deduction for Clean-Fuel Vehicles. If you can take this deduction (see Pub. 535), include it in the total on line 30. Do not include on line 30 any part of the deduction that you are claiming on Schedule C, C-EZ, or F (Form 1040). Adjusted Gross Income Line 31 If line 31 is less than zero, you may have a net operating loss that you can carry to another tax year. If you carry the loss back to earlier years, see Form 1045, Application for Tentative Refund. If you do not wish to carry back a net operating loss, you may elect to carry the loss over to future years. You must attach the election to your return. For more details, get Pub. 536, Net Operating Losses. . 7. 8. Deduction for exemptions. Subtract line 7 from line 1. Enter the result 8. here and on Form 1040NR, line 35 If you qualify to take the deduction, use the worksheet on page 9 to figure the amount you can deduct. Caution: If you can file Schedule EIC (Form 1040A or Form 1040), Earned Income Credit, you may also be able to claim the health insurance credit on that schedule. If you claim that credit, do not use the worksheet on page 9. Instead, get Pub. 596, Earned Income Credit, to figure your self-employed health insurance deduction. Line 27—Keogh Retirement Plan and Self-Employed SEP Deduction.—If you are self-employed or a partner, deduct payments to your Keogh (HR 10) plan or Simplified Employee Pension (SEP) on line 27. Deduct payments for your employees on Schedule C or F (Form 1040). Caution: You must be self-employed to claim the Keogh deduction. There are two types of Keogh plans: ● A defined-contribution plan has a separate account for each person. Benefits are based on the amount paid to each account. ● Payments to a defined-benefit plan are determined by the funds needed to give a specific benefit at retirement. If you deduct payments to this kind of plan, enter “DB” next to line 27. For more details, including limits on the amount you can deduct, get Pub. 560, Retirement Plans for the Self-Employed. Line 28—Penalty on Early Withdrawal of Savings.—The Form 1099-INT or, if applicable, Form 1099-OID given to you by your bank or savings and loan association will show the amount of any penalty you were charged because you withdrew funds from your time savings deposit before its maturity. Enter this amount on line 28. Be sure to include the interest income on Form 1040NR, line 9a. Line 29—Scholarship and Fellowship Grants Excluded.—See the line 12 instructions and Pub. 519. Line 30—Total Adjustments.—Add lines 25 through 29 and enter the total on line 30. Also, include in the total on line 30 any of the following adjustments that are related to your effectively connected income. Qualified Performing Artists. If you are a qualified performing artist, include in the total on line 30 your performing-artsrelated expenses from line 11 of Form 2106, Employee Business Expenses. Enter the amount and “QPA” next to line 30. Forestation or Reforestation Amortization. If you can claim a deduction for amortization of the costs of forestation or reforestation and you do not have to file Schedule C, C-EZ, or F (Form 1040) for this activity, include your deduction in the total on line 30. Enter the amount and “Reforestation” next to line 30. Repayment of Sub-Pay Under the Trade Act of 1974. If you repaid supplemental unemployment benefits (sub-pay) that you previously reported in income because you became eligible for payments under the Trade Act of 1974, include in the total on line 30 the amount you repaid in 1993. Enter the amount and “Sub-pay TRA” next to line 30. Or, you Tax Computation on Income Effectively Connected With a U.S. Trade or Business Lines 33 through 38 Line 33—Itemized Deductions.—Enter total itemized deductions from Schedule A. Line 35—Deduction for Exemptions.— You can claim exemptions only to the extent of your income that is effectively connected with a U.S. trade or business. If you file as an individual, multiply $2,350 by the total number of exemptions entered on line 7e. (If you were a resident of Japan or the Republic of Korea, you must figure the exemptions for your spouse and children according to the proportion your U.S. income bears to your total income. For details, see Pub. 519.) But if your adjusted gross income from line 32 is more than the dollar amount shown below for your filing status, use the worksheet above to figure the amount, if any, to enter on line 35. ● $81,350 if married filing separately. ● $108,450 if single. ● $162,700 if filing as a qualifying widow(er) with dependent child. If you are filing for an estate, enter $600 on line 35. If you are filing for a trust whose governing instrument requires it to distribute all its income currently, enter $300 on line 35. Any other trust is allowed an exemption of $100. Line 37—Tax.—To figure your tax, use one of the following methods. Page 10 Tax Table. If your taxable income (line 36) is less than $100,000, you must use the Tax Table to find your tax, unless you are required to use Form 8615 or you use the Schedule D Tax Worksheet (Form 1040) (see below). Be sure you use the correct column in the Tax Table. If you checked Filing Status Box 3, 4, or 5, you must use the Married filing separately column. When you find the correct tax, enter that amount on line 37. Tax Rate Schedules. You must use the Tax Rate Schedules to figure your tax if your taxable income (line 36) is $100,000 or more, OR you are filing for an estate or trust, unless you are required to use Form 8615 or you use the Schedule D Tax Worksheet. Schedule D Tax Worksheet. If you had a net capital gain, your tax may be less if you figure it using the worksheet in the instructions for Schedule D. Form 8615. You must generally use Form 8615 to figure the tax for any child who was under age 14 on January 1, 1994, and who had more than $1,200 of investment income, such as taxable interest or dividends, that is effectively connected with a U.S. trade or business. But if neither of the child’s parents was alive on December 31, 1993, do not use Form 8615 to figure the child’s tax. Note: If you are filing Form 8814, Parents’ Election To Report Child’s Interest and Dividends, include in your total for line 37 the tax from Form 8814, line 8. Also, enter that tax in the space provided next to line 37. If you are a married resident of Canada, get Pub. 597, Information on the United States-Canada Income Tax Treaty. Line 38—Additional Taxes.—Check the box(es) on line 38 to report any additional taxes from: Form 4970, Tax on Accumulation Distribution of Trusts, or Form 4972, Tax on Lump-Sum Distributions. Credits Lines 40 through 43 Line 40—Credit for Child and Dependent Care Expenses.—You may be able to take this credit if you paid someone to care for your child under age 13 or your dependent who could not care for himself or herself. But to do so, the care must have been provided so that you could work or look for work and you must have had effectively connected income from a job or through self-employment. Use Form 2441 to figure the credit. If you received any dependent care benefits for 1993, you must file Form 2441 to figure the amount of benefits you can exclude from your income even if you cannot take the credit. For more details, including special rules for divorced or separated parents, see the Instructions for Form 2441 and Pub. 503, Child and Dependent Care Expenses. Line 41—Foreign Tax Credit.—Form 1116 explains when you can take this credit for payment of income tax to a foreign country. To take it, you must report income from foreign sources. See Foreign Income Taxed by the United States on page 4. You also must have paid or owe foreign tax on that income. Also, get Pub. 514, Foreign Tax Credit for Individuals. Line 42—Other Credits.—Complete line 42 if you can take any of the following credits. General Business Credit. If you have two or more of the following general business credits, a general business credit carryforward, or a general business credit (other than the low-income housing credit) from a passive activity, you must also complete Form 3800 to figure the total credit. Include on line 42 the amount from Form 3800. Also, be sure to check the box on line 42 for Form 3800. If you have only one general business credit, include on line 42 the amount of the credit from the form. Also, check the “Form (specify)” box on line 42 and enter the form number for that credit. ● Form 3468, Investment Credit. This credit was generally repealed for property placed in service after 1985. For exceptions, see Form 3468. ● Form 5884, Jobs Credit. If you are a business employer who hires people who are members of special targeted groups, you may be able to take this credit. Use Form 5884 to figure the credit. ● Form 6478, Credit for Alcohol Used as Fuel. If you sold straight alcohol (or an alcohol mixture) at retail or used it as fuel in your trade or business, get Form 6478 to see if you can take this credit. ● Form 6765, Credit for Increasing Research Activities. You may be able to take a credit for research and experimental expenditures paid or incurred in carrying on your trade or business. Get Form 6765 for details. ● Form 8586, Low-Income Housing Credit, and Schedule A (Form 8609), Annual Statement. If you owned a building that was part of a low-income housing project, you may be able to take this credit. Use Form 8586 and Schedule A (Form 8609) to figure the credit. Also, complete and attach Form 8609, Low-Income Housing Credit Allocation Certification. ● Form 8826, Disabled Access Credit. If you paid or incurred expenses to make your business accessible to or usable by individuals with disabilities, get Form 8826 to see if you can take this credit. ● Form 8830, Enhanced Oil Recovery Credit. You may be able to take a credit of 15% of your enhanced oil recovery costs. Get Form 8830 for details. ● Form 8835, Renewable Electricity Production Credit. If you owned a facility that produced electricity from qualified energy resources and the facility was placed in service after 1992, get Form 8835 to see if you can take this credit. Mortgage Interest Credit (Form 8396). If you were issued a mortgage credit certificate by a state or local government under a qualified mortgage credit certificate program to buy, rehabilitate, or improve your main home, get Form 8396 to see if you can take this credit. If you can, check the box for Form 8396 on line 42. Credit for Prior Year Minimum Tax (Form 8801). If you paid alternative minimum tax in an earlier year, get Form 8801 to see if you can take this credit. If you can, check the box for Form 8801 on line 42. Qualified Electric Vehicle Credit (Form 8834). If you placed a new electric vehicle in service after June 30, 1993, get Form 8834 to see if you can take this credit. If you can, check the “Form (specify)” box on line 42 and enter the form number. Line 43—Add lines 40 through 42 and enter the total on line 43. Nonconventional Source Fuel Credit. A credit is allowed for the sale of qualified fuels produced from a nonconventional source. See section 29 for a definition of qualified fuels, details on figuring the credit, and other special rules. Attach a separate schedule showing how you figured the credit. Include the credit in the total for line 43. Write the amount and “FNS” next to line 43. Other Taxes Lines 45 through 51 Line 45—Alternative Minimum Tax.—The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. If you benefit from these provisions, you may have to pay at least a minimum amount of tax through the alternative minimum tax. This tax is figured on Form 6251 for individuals. Fiduciaries, get Schedule H, Form 1041 and its instructions to see if you owe this tax. To see if you should complete Form 6251, add the amounts on Form 1040NR, lines 33 and 35, plus the total of all adjustments and tax preference items that apply to you (see the list that begins below). If the total is more than the dollar amount shown below for your filing status, fill in Form 6251. Also fill in Form 6251 if you are claiming a net operating loss deduction or the foreign tax credit. ● $45,000 if qualifying widow(er) with dependent child. ● $33,750 if single. ● $22,500 if married filing separately. Disposition of U.S. Real Property Interests. If you disposed of U.S. real property interests at a gain, you must make a special computation. First, fill in Form 6251 through line 23. Then, use the worksheet on page 12 to see if you have to enter a different amount on line 23 of Form 6251. Adjustments and Preferences: 1. Accelerated depreciation in excess of straight-line. 2. Income from the exercise of incentive stock options. 3. Tax-exempt interest from private activity bonds (including exempt-interest dividends from a regulated investment Page 11 Worksheet (keep for your records) First complete Form 6251 through line 23. Then: 1. Enter the amount from Form 6251, line 21 2. Enter your net U.S. real property gain for the tax year 3. Enter the smaller of line 1 or line 2 4. If line 3 above is equal to or less than the amount you entered on Form 6251, line 23, do not change the amount on line 23. If line 3 above is more than the amount on Form 6251, line 23, replace the amount on line 23 with the amount on line 3. Fill in the rest of Form 6251. If you owe the alternative minimum tax, attach Form 6251 and a copy of this page to your return company to the extent derived from private activity bonds). 4. Intangible drilling costs. 5. Depletion. 6. Circulation expenditures. 7. Research and experimental expenditures. 8. Mining exploration and development costs. 9. Amortization of pollution-control facilities. 10. Income or (loss) from tax shelter farm activities. 11. Income or (loss) from passive activities. 12. Income from long-term contracts figured under the percentage-ofcompletion method. 13. Income from installment sales of certain property. Note: Form 6251 should be filled in for a child under age 14 if the total of the child’s adjusted gross income from Form 1040NR, line 32, is more than the sum of $1,000 plus the child’s earned income. Line 46—Recapture Taxes.—If you owe any of the following taxes, check the box(es) and include the tax on line 46. Recapture of Investment Credit. If you disposed of investment credit property or changed its use before the end of its useful life or recovery period, you may owe this tax. See Form 4255 for details. Recapture of Low-Income Housing Credit. If you disposed of property (or there was a reduction in the qualified basis of the property) on which you took the low-income housing credit, you may owe this tax. See Form 8611 for details. Recapture of Federal Mortgage Subsidy. If you sold your home in 1993 and it was financed (in whole or part) from the proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, you may owe this tax. See Form 8828 for details. Line 48—Social Security and Medicare Tax on Tip Income Not Reported to Employer.—If you received tips of $20 or more in any month and you did not report the full amount to your employer, or your W-2 form(s) shows allocated tips that you are including in your income, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips. If you reported the full amount to your employer but the social security and Medicare or RRTA tax was not withheld, 1. 2. 3. 4. you must pay it unless the rules discussed under Uncollected Employee Social Security and Medicare or RRTA Tax on Tips (line 51) apply. To figure the social security and Medicare tax, get Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Enter the tax on line 48. To pay the RRTA tax, contact your employer. Your employer will collect the tax. Be sure all your tips are reported as income on Form 1040NR, line 8. Caution: You may be charged a penalty equal to 50% of the social security and Medicare tax due on tips you received but did not report to your employer. Line 49—Tax on Qualified Retirement Plans, Including IRAs.—You may owe this tax if any of the following apply: 1. You received any early distributions from a qualified retirement plan (including your IRA), annuity, or modified endowment contract (entered into after June 20, 1988). 2. You received any excess distributions from a qualified retirement plan. 3. You made excess contributions to your IRA. 4. You had excess accumulations in a qualified retirement plan. If any of the above apply, get Form 5329 and its instructions to see if you owe this tax and if you must file Form 5329. Enter the tax from Form 5329 on line 49. However, if only item 1 above applies to you and distribution code 1 is shown in box 7 of your Form 1099-R, you do not have to file Form 5329. Instead, multiply the taxable amount of the distribution by 10% (.10) and enter the result on line 49. The taxable amount of the distribution is the part of the distribution you reported on line 17b or line 18b of Form 1040NR or on Form 4972. Also, enter “No” on the dotted line next to line 49 to indicate that you do not have to file Form 5329. But if distribution code 1 is incorrectly shown in box 7, you must file Form 5329. Caution: Be sure to include on line 17b or line 18b of Form 1040NR or on Form 4972, whichever applies, the taxable part of any early distributions you received. Line 50—Transportation Tax.— Nonresident alien individuals are subject to a 4% tax on U.S. source gross transportation income that is not effectively connected with a U.S. trade or business. However, the term U.S. source gross transportation income does not include any such income that is taxable in a possession of the United States under the provisions of the Internal Revenue Code as applied to that possession. For purposes of this tax, transportation income will not be treated as effectively connected with the conduct of a trade or business in the United States unless: 1. You had a fixed place of business in the United States involved in the earning of transportation income, and 2. Substantially all of your U.S. source gross transportation income was attributable to regularly scheduled transportation. Or, in the case of income from the leasing of a vessel or aircraft, it was attributable to a fixed place of business in the United States. See sections 887 and 863 for rules, definitions, and exceptions. You may be exempt from this tax because of a treaty or an exchange of notes between the United States and the country of which you are a resident. If the country of which you are a resident does not impose tax on the shipping or aircraft income of U.S. persons, you may also be exempt from this tax. If you are exempt from the tax for one of these reasons, you must attach a statement to Form 1040NR identifying your country of residence and the treaty, note, or law and provisions under which you claim exemption from the tax. If you owe this tax, you must attach a statement to your return that includes the information described in Pub. 519. Line 51—Total Tax.—Add lines 44 through 50 and enter the total on line 51. Also, include in the total on line 51 any of the following that apply. Section 72(m)(5) Excess Benefits Tax. If you are or were a 5% owner of a business and you received a distribution of excess benefits from a qualified pension or annuity plan, you may have to pay a penalty tax of 10% of the distribution. Get Pub. 560, Retirement Plans for the Self-Employed, for more details. Include this penalty tax in your total for line 51. Enter the amount of this tax and the words “Section 72(m)(5)” on the dotted line next to line 51. Advance Earned Income Credit (AEIC) Payments. If you received AEIC payments, include them in the total on line 51. Enter the amount and “AEIC” on the dotted line next to line 51. These payments should be shown in box 9 of your W-2 forms. Note: Use Schedule EIC to figure the earned income credit you can actually take. Uncollected Employee Social Security and Medicare or RRTA Tax on Tips. If you did not have enough wages to cover the social security and Medicare or railroad retirement (RRTA) tax due on tips you reported to your employer, the amount of tax due should be identified with codes A and B in box 13 of your Form W-2. Include this tax in the total for line 51. Enter the amount of this tax and the words “Uncollected Tax” on the dotted line next to line 51. Uncollected Employee Social Security and Medicare or RRTA Tax on Page 12 Group-Term Life Insurance. If you had group-term life insurance through a former employer, you may have to pay social security and Medicare or RRTA tax on part of the cost of the life insurance. The amount of tax due should be identified with codes M and N in box 13 of your Form W-2. Include this tax in the total for line 51. Enter the amount of this tax and the words “Uncollected Tax” on the dotted line next to line 51. Golden Parachute Payments. Golden parachute payments are certain payments made by a corporation to key employees to compensate them if control of the corporation changes. If you received an excess parachute payment (EPP), you must pay a tax equal to 20% of this excess payment. Enter the amount and “EPP” on the dotted line next to line 51. If you received a Form W-2 that includes a parachute payment, the amount of tax on any excess payment should be identified with code K in box 13 of Form W-2. Include this tax in the total for line 51. If you received a Form 1099-MISC that includes a parachute payment, any excess payment will be separately identified on the form. Multiply the excess payment by 20% to figure the amount to include in the total for line 51. Excess Social Security and Medicare Tax Withheld Worksheet—Line 56 (keep for your records) Caution: Do not use this worksheet if any RRTA tax was withheld from your pay. Instead, get Pub. 505 to figure the excess amount. 1. Add all social security tax withheld but not more than $3,571.20 for each employer. This tax should be shown in box 4 of your W-2 forms. Enter the total here 1. 2. Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040NR, line 51 2. 3. Add lines 1 and 2. If $3,571.20 or less, enter -0- on line 5 and go to line 6 3. 4. Social security tax limit 4. 5. Subtract line 4 from line 3 5. 6. Add all Medicare tax withheld but not more than $1,957.50 for each employer. This tax should be shown in box 6 of your W-2 forms. Enter the total here 6. 7. Enter any uncollected Medicare tax on tips or group-term life insurance included in the total on Form 1040NR, line 51 7. 8. Add lines 6 and 7. If $1,957.50 or less, enter -0- on line 10 and go to line 11 8. 9. Medicare tax limit 9. 10. Subtract line 9 from line 8 10. 11. Excess social security and Medicare tax withheld. Add lines 5 and 10. Enter the total here and on Form 1040NR, line 56 11. social security number under which you made the payments. Line 54—Earned Income Credit.—If the amount on line 32 is less than $23,050 and all of the following apply, you may be able to take this credit. ● Your filing status is single or qualifying widow(er) with dependent child, and ● You had earned income of at least $1 but less than $23,050, and ● You had a child living with you in your main home in the United States for more than half of 1993, and ● The child was under age 19 or a full-time student under age 24 at the end of 1993, or was permanently and totally disabled. If you believe you can take this credit, get Schedule EIC (Form 1040A or Form 1040) to figure the amount to enter on line 54. Line 55—Amount Paid With Form 4868 (Extension Request).—If you filed Form 4868 to get an automatic extension of time to file Form 1040NR, enter the amount you paid with that form. Also, include any amounts paid with Form 2688. Line 56—Excess Social Security, Medicare, and RRTA Tax Withheld— More Than One Employer. Excess Social Security and Medicare Tax Withheld. If you had more than one employer for 1993 and your total wages were over $57,600, your employers may have withheld too much social security tax. If your total wages were over $135,000, your employers may have withheld too much Medicare tax. If so, you can take a credit for the excess amount on line 56. Use the worksheet above to figure the excess amount. If any one employer withheld more than $3,571.20 of social security tax, or more 3,571.20 1,957.50 Payments Lines 52 through 60b Line 52—Federal Income Tax Withheld.—Add the amounts shown as Federal income tax withheld on your Forms W-2, W-2G, and 1099-R. Enter the total on line 52. The amount of Federal income tax withheld should be shown in box 2 of Form W-2 or W-2G, and in box 4 of Form 1099-R. If line 52 includes amounts withheld as shown on Form 1099-R, check the box on line 52. Be sure to attach the Form 1099-R. Also, include in the total for line 52 any tax withheld on scholarship or fellowship grants from Form 1042-S. Backup Withholding. If you received a 1993 Form 1099 showing Federal income tax withheld (backup withholding) on dividends, interest income, or other income you received, include the amount withheld in the total on line 52. This should be shown in box 2 of Form 1099-DIV and box 4 of the other 1099 forms. Be sure to check the box on line 52. Line 53—1993 Estimated Tax Payments.—Enter on this line any payments you made on your estimated Federal income tax (Form 1040-ES (NR)) for 1993. Include any overpayment from your 1992 return that you applied to your 1993 estimated tax. Name Change. If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former name, attach a statement to the front of Form 1040NR explaining all the payments you made in 1993, the service center where you made the payments, and the name and than $1,957.50 of Medicare tax, you must ask that employer to refund the excess to you. You cannot claim it on your return. Excess Railroad Retirement (RRTA) Tax Withheld. If you had more than one railroad employer for 1993 and your total compensation was over $57,600, your employers may have withheld too much tier 1 tax. If your total compensation was over $42,900, your employers may have withheld too much tier 2 tax. If so, you can take a credit for the excess amount on line 56. Get Pub. 505, Tax Withholding and Estimated Tax, to figure the excess amount. Do not use the worksheet on this page. If any one employer withheld more than $3,571.20 of tier 1 RRTA tax, more than $1,957.50 of tier 1 Medicare tax, or more than $2,102.10 of tier 2 tax, you must ask that employer to refund the excess to you. You cannot claim it on your return. Line 57a—Deferral of Additional 1993 Taxes.—If your taxable income on Form 1040NR, line 36, is over $70,000 (over $115,000 if single, over $140,000 if qualifying widow(er) with dependent child) and you do not owe the alternative minimum tax on Form 1040NR, line 45, you may be able to elect to defer part of the tax shown on line 51. Get Form 8841 for details. Enter the amount from Form 8841 on line 57a. Line 57b—Other Payments. Regulated Investment Company Credit. Include on this line the total amount of the credit from Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains. Be sure to attach Copy B of Form 2439 and check the box on line 57b for Form 2439. Credit for Federal Tax Paid on Fuels. If you can take a credit for tax on gasoline, diesel fuel, and other fuels used in your Page 13 business, or for certain diesel-powered cars, vans, and light trucks, attach Form 4136. Include the credit on line 57b and check the box for Form 4136. For more details, get Pub. 225, Farmer’s Tax Guide, or Pub. 378, Fuel Tax Credits and Refunds. Line 58—Credit for Amount Paid With Form 1040-C.—Enter any amount you paid with Form 1040-C for 1993. Lines 59a and 59b—U.S. Tax Withheld at Source.—Enter on line 59a the amount you show on line 77. Enter on line 59b any tax withheld by a partnership under section 1446. Be sure to attach a copy of Form(s) 1042-S, SSA-1042S, RRB-1042S, 8805, or similar form. Lines 60a and 60b—U.S. Tax Withheld on Dispositions of U.S. Real Property Interests.—Enter on line 60a any tax withheld on dispositions of U.S. real property interests from Form(s) 8288-A. Enter on line 60b any tax withheld on dispositions of U.S. real property interests from Form(s) 1042-S. Refund or Amount You Owe Lines 62 through 66 Line 62—Amount Overpaid (if line 61 is more than line 51).—Subtract line 51 from line 61 and enter the result on line 62. If line 62 is under $1, we will send a refund only on written request. Note: If the amount you overpaid is large, you may want to decrease the amount of income tax withheld from your pay. See 1994 Income Tax Withholding and Estimated Tax Payments for Individuals on page 17. Line 63—Refund.—Enter the amount from line 62 that you want refunded to you. Line 64—Applied to 1994 Estimated Tax.—Enter on this line the amount of overpayment you want applied to your estimated tax for 1994. Line 65—Amount You Owe (if line 51 is more than line 61).—Subtract line 61 from line 51 and enter the result on line 65. This is the amount you owe. Attach to the front of your return a check or money order payable to the Internal Revenue Service for the full amount due when you file. Write your name, address, identifying or social security number, and “1993 Form 1040NR” on your payment. Be sure to attach your payment on top of any Forms W-2, 1042-S, 1099-R, etc., on the front of your return. You do not have to pay if line 65 is under $1. Do not include any estimated tax payment in your check or money order. Mail any estimated tax payment in an envelope separate from the one you use to pay the tax due on Form 1040NR. Note: If you owe tax for 1993, you may need to (a) increase the amount of income tax withheld from your pay or (b) make estimated tax payments for 1994. See 1994 Income Tax Withholding and Estimated Tax Payments for Individuals on page 17. Installment Payments. If you cannot pay the full amount shown on line 65 with your return, you may ask to make monthly installment payments. However, you will be charged interest and a late payment penalty on the tax not paid by the date due, even if your request to pay in installments is granted. To limit the interest and penalty charges, pay as much of the tax as possible with your return. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan. To ask for an installment agreement, attach to the front of your return either a completed Form 9465, Installment Agreement Request, or your own written request. A written request should include your name, address, identifying or social security number, the amount shown on line 65, the amount you paid with your return, and the amount and date you can pay each month. It should also include the tax year and the form number (Form 1040NR). Line 66—Estimated Tax Penalty.—If line 65 is at least $500 and it is more than 10% of the tax shown on your return, you may owe this penalty. Also, the penalty may be due if you underpaid your 1993 estimated tax liability for any payment period. Get Form 2210 (or Form 2210-F for farmers and fishermen) to see if you owe the penalty. If so, use the form to figure the amount. Because Form 2210 is complicated, if you want, the IRS will figure the penalty for you and send you a bill. In certain situations, you may be able to lower your penalty. See Lowering the Penalty below. Figuring the Penalty. If you choose to figure the penalty yourself on Form 2210 (or 2210-F), enter the penalty on Form 1040NR, line 66. Add the penalty to any tax due and enter the total on line 65. If you are due a refund, subtract the penalty from the overpayment you show on line 62. Do not attach Form 2210 to your return; keep it for your records. If you leave line 66 blank, the IRS will figure the penalty and send you a bill. We will not begin to charge you interest on the penalty until 10 days after the date of the bill. Lowering the Penalty. In the following situations, you may be able to lower the amount of your penalty. ● You claim a waiver. ● Your income varied during the year and you use the annualized income installment method to figure your required payments. ● You had Federal income tax withheld from your wages and you treat it as being paid when it was actually withheld (instead of in four equal amounts). If any of the situations above apply to you, complete Form 2210 (or 2210-F) to see if your penalty can be lowered. If so, you must file Form 2210 (or 2210-F) with your return. For more details, see the Instructions for Form 2210 (or 2210-F). Schedule A Itemized Deductions State and Local Income Taxes Lines 1 through 3 You can deduct state and local income taxes you paid or that were withheld from your salary during 1993 on income connected with a U.S. trade or business. If, during 1993, you received any refunds of, or credits for, income tax paid in earlier years, do not subtract them from the amount you deduct here. Instead, see the instructions for Form 1040NR, line 11. Gifts to U.S. Charities Lines 4 through 7 You may deduct what you actually gave to U.S. organizations that are religious, charitable, educational, scientific, or literary in purpose. You may also deduct what you gave to organizations that work to prevent cruelty to children or animals. If you do not know whether you can deduct what you gave to an organization, check with that organization or with the IRS. Caution: If you contributed to a charitable organization and also received a benefit from it, you may deduct only the amount that is more than the value of the benefit you received. For more details, get Pub. 526, Charitable Contributions. Contributions You MAY Deduct.— Contributions may be in cash but be sure to keep cancelled checks, receipts, or other reliable written records showing the name of the organization and the date and amount given. Contributions may also be in the form of property or out-of-pocket expenses you paid to do volunteer work for the kinds of organizations described earlier. If you drove to and from the volunteer work, you may take 12 cents a mile or the actual cost of gas and oil. Add parking and tolls to the amount you claim under either method. But don’t deduct any amounts that were repaid to you. Limit on the Amount You May Deduct. Get Pub. 526 to figure the amount of your deduction if any of the following apply: ● Your cash contributions or contributions of ordinary income property are more than 30% of the amount shown on Form 1040NR, line 32. ● Your gifts of capital gain property are more than 20% of the amount shown on Form 1040NR, line 32. ● You gave gifts of property that increased in value or gave gifts of the use of property. You MAY NOT Deduct as Contributions: ● Travel expenses (including meals and lodging) while away from home unless there was no significant element of personal pleasure, recreation, or vacation in the travel. ● Political contributions. Signature See Reminders on pages 17 and 18 after you complete pages 3, 4, and 5 of the form. Page 14 ● Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups. ● Cost of raffle, bingo, or lottery tickets. ● Cost of tuition. ● Value of your time or services. ● Value of blood given to a blood bank. ● The transfer of a future interest in tangible personal property (generally, until the entire interest has been transferred). ● Gifts to individuals, foreign organizations, and groups that are run for personal profit. ● Gifts to groups whose purpose is to lobby for changes in the laws. ● Gifts to civic leagues, social and sports clubs, labor unions, and chambers of commerce. ● Value of any benefit, such as food, entertainment, or merchandise, that you received in connection with a contribution to a charitable organization. Example. You paid $100 to a charitable organization to attend a fund-raising dinner. To figure the amount of your deductible charitable contribution, subtract the value of the dinner from the total amount you paid. If the value of the dinner was $40, your deductible contribution is $60. Line 4.—Enter the total contributions you made in cash or by check (including out-of-pocket expenses). Line 5.—Enter your contributions of property. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy or sell and both are aware of the conditions of the sale. If the amount of your deduction is more than $500, you must complete and attach Form 8283, Noncash Charitable Contributions. For this purpose, the “amount of your deduction” means your deduction BEFORE applying any income limits that could result in a carryover of contributions. If your total deduction is over $5,000, you may also have to get appraisals of the values of the donated property. See Form 8283 and its instructions for details. Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record, that shows the organization’s name and address, the date and location of the gift, and a description of the property. For each gift of property, you should also keep reliable written records that include: ● How you figured the property’s value at the time you gave it. If the value was determined by an appraisal, you should also keep a signed copy of the appraisal. ● The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its fair market value. ● How you figured your deduction if you chose to reduce your deduction for gifts of capital gain property. ● Any conditions attached to the gift. Note: If your total deduction for gifts of property is over $500, or if you gave less than your entire interest in the property, or you made a “qualified conservation contribution” under section 170(h), your records should contain additional information. See Pub. 526 for details. Line 6.—Enter any carryover of contributions that you could not deduct in an earlier year because they exceeded your adjusted gross income limit. See Pub. 526 for details on how to figure a carryover. your new workplace must be at least 35 miles from your old home. The deduction is generally limited to moves to or within the United States or its possessions. If you meet these requirements, get Pub. 521, Moving Expenses. Complete and attach Form 3903 to figure the amount to enter on line 9. Miscellaneous Deductions Lines 10 through 16 Note: Miscellaneous deductions are allowed only if and to the extent they are connected with your effectively connected income. Most miscellaneous deductions cannot be deducted in full. Instead, you must subtract 2% of your adjusted gross income from the total. You figure the 2% limit on line 14. The 2% limit generally applies to job expenses you paid for which you were not reimbursed. These expenses are reported on line 10. The limit also applies to certain expenses you paid to produce or collect taxable income. These expenses are reported on line 11. Miscellaneous deductions that are not subject to the 2% limit are reported on line 16. See the instructions for line 16. Additional Information.—For more details, get Pub. 529, Miscellaneous Deductions. Examples of Expenses You May Not Deduct: ● Political contributions. ● Personal legal expenses. ● Lost or misplaced cash or property. But see Casualty and Theft Losses on this page. ● Expenses for meals during regular or extra work hours. ● The cost of entertaining friends. ● Expenses of going to or from your regular workplace. ● Education you need to meet minimum requirements for your job or that will qualify you for a new occupation. ● Travel expenses for employment away from home if that period of employment exceeds 1 year. ● Travel as a form of education. ● Expenses of attending a seminar, convention, or similar meeting unless it is related to your employment. ● Expenses of adopting a child, including a child with special needs. ● Fines and penalties. ● Expenses of producing tax-exempt income. Line 10.—Enter the total job expenses you paid for which you were not reimbursed. But you MUST fill in and attach Form 2106, Employee Business Expenses, if either of the following applies: 1. You claim any travel, transportation, meal, or entertainment expenses for your job, OR 2. Your employer paid you for any of your job expenses reportable on line 10. If either 1 or 2 above applies to you, fill in Form 2106 for all your job expenses. Casualty and Theft Losses Line 8 Use line 8 to report any casualty or theft losses of property that is not trade or business, income-producing, or rent or royalty property. Complete and attach Form 4684, Casualties and Thefts, to figure the amount of your loss to enter on line 8. Losses You MAY Deduct.—You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes, and car, boat, and other accidents. You may also be able to deduct money you had in a financial institution but lost because of the insolvency or bankruptcy of the institution. You may deduct nonbusiness casualty or theft losses only to the extent that— 1. The amount of each separate casualty or theft loss is more than $100, and 2. The total amount of all losses during the year is more than 10% of the amount shown on Form 1040NR, line 32. Special rules apply if you had both gains and losses from nonbusiness casualties or thefts. See Form 4684 for details. Additional Information. For more details, get Pub. 547, Nonbusiness Disasters, Casualties, and Thefts. It also has information about Federal disaster area losses. Losses You MAY NOT Deduct: ● Money or property misplaced or lost. ● Breakage of china, glassware, furniture, and similar items under normal conditions. ● Progressive damage to property (buildings, clothes, trees, etc.) caused by termites, moths, other insects, or disease. Use line 11 of Schedule A to deduct the costs of proving that you had a property loss. Examples of these costs are appraisal fees and photographs used to establish the amount of your loss. Moving Expenses Line 9 Employees and self-employed persons (including partners) can deduct certain moving expenses. The move must be in connection with employment that generates effectively connected income. You can take this deduction if you moved in connection with your job or business and your new workplace is at least 35 miles farther from your old home than your old home was from your old workplace. If you had no former workplace, Page 15 Then, enter on line 10 the amount from Form 2106, line 11. If you don’t have to fill in Form 2106, list the type and amount of each expense on the dotted lines next to line 10. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 10. Examples of expenses to include on line 10 are: ● Travel, transportation, meal or entertainment expenses. Note: If you have any of these expenses, you must use Form 2106 for all your job expenses. ● Union dues. ● Safety equipment, small tools, and supplies you needed for your job. ● Uniforms your employers said you must have, and which you may not usually wear away from work. ● Protective clothing required in your work, such as hard hats, safety shoes, and glasses. ● Physical examinations your employer said you must have. ● Dues to professional organizations and chambers of commerce. ● Subscriptions to professional journals. ● Business use of part of your home but only if you use that part exclusively and on a regular basis in your work and for the convenience of your employer. For details, including limits that apply, get Pub. 587, Business Use of Your Home. ● Educational expenses you paid that were required by your employer, or by law or regulations, to keep your salary or job. In general, you may also include the cost of keeping or improving skills you must have in your job. For more details, get Pub. 508, Educational Expenses. Some educational expenses are not deductible. See Examples of Expenses You May Not Deduct on page 15. Line 11.—Enter the total amount you paid to produce or collect taxable income, manage or protect property held for earning income, or determine your tax. But do not include any expenses deducted elsewhere such as on Schedule C, C-EZ, E, or F (Form 1040). List the type and amount of each expense on the dotted lines next to line 11. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 11. Examples of expenses to include on line 11 are: ● Tax return preparation fees, including fees paid for magnetic media filing of your return. ● Certain legal and accounting fees. ● Clerical help and office rent. ● Custodial (e.g., trust account) fees. ● Your share of the investment expenses of a regulated investment company. ● Certain losses on nonfederally insured deposits in an insolvent or bankrupt financial institution. For details, including limits on the amount you may deduct, see Pub. 529. ● Deduction for repayment of amounts under a claim of right if $3,000 or less. Itemized Deductions Worksheet—Line 17 (keep for your records) 1. Add the amounts on Schedule A, lines 3, 7, 8, 9, 15, and 16 1. 2. Enter the amount on Schedule A, line 8 2. 3. Subtract line 2 from line 1. If the result is zero, stop here; enter the amount from line 1 above on Schedule A, line 17 3. 4. Multiply line 3 above by 80% (.80) 4. 5. Enter the amount from Form 1040NR, line 32 5. 6. Enter $108,450 ($54,225 if you checked filing status box 3, 4, or 5) 6. 7. Subtract line 6 from line 5. If the result is zero or less, stop here; enter the amount from line 1 above on Schedule A, line 17 7. 8. Multiply line 7 above by 3% (.03) 8. 9. Enter the smaller of line 4 or line 8 9. 10. Total itemized deductions. Subtract line 9 from line 1. Enter the result here and on Schedule A, line 17 10. Line 16.—Enter your total miscellaneous deductions that are not subject to the 2% AGI limit. List the type and amount of each expense on the dotted lines next to line 16. Enter one total on line 16. Examples of these expenses are: ● Certain adjustments when you restore amounts held under a claim of right. ● Impairment-related work expenses of a disabled person. For more details on these and other expenses not subject to the 2% AGI limit, see Pub. 529. is not effectively connected with the conduct of a trade or business in the United States. 1. Income that is fixed or periodic, such as interest (other than original issue discount), dividends, rents, salaries, wages, premiums, annuities, other compensation, or alimony received. Other items of income, such as royalties, also may be subject to the 30% tax. Note: Portfolio interest that you received as a nonresident alien on obligations issued after July 18, 1984, is exempt from the 30% tax. For more information, see Pub. 519. Interest from a U.S. bank, savings and loan association, or similar institution, and from certain deposits with U.S. insurance companies is tax exempt if it is not effectively connected with a U.S. trade or business. For more information, see Pub. 519. 2. Gains, other than capital gains, from the sale or exchange of patents, copyrights, and other intangible property. 3. Original issue discount (OID). If you sold or exchanged the obligation, include in income the OID that accrued while you held the obligation minus the amount previously included in income. If you received a payment on an original issue discount obligation, see Pub. 519. 4. Capital gains in excess of capital losses from U.S. sources during 1993. Include these gains only if you were in the United States at least 183 days during 1993. They are not subject to U.S. tax if you were in the United States less than 183 days during the tax year. In determining your net gain, do not use the capital loss carryover. Losses from sales or exchanges of capital assets in excess of similar gains are not allowed. If you had a gain or loss on disposing of a U.S. real property interest, see Dispositions of U.S. Real Property Interests on page 4. 5. Prizes, awards, and certain gambling winnings. Proceeds from lotteries, raffles, etc., are gambling winnings (see section 871(j) for exceptions). You must report the Total Itemized Deductions Line 17 People with higher incomes may not be able to deduct all of their itemized deductions. If the amount on Form 1040NR, line 32, is more than $108,450 (more than $54,225 if you checked box 3, 4, or 5 on page 1 of Form 1040NR), use the worksheet on this page to figure the amount you may deduct. Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4) For more information, see Pub. 519, U.S. Tax Guide for Aliens. The following items are generally taxed at 30% if they are not effectively connected with your U.S. trade or business. The rate may be lower for you if your country and the United States have a treaty setting lower rates. Table 1 in Pub. 901 summarizes which countries have such treaties and what the rates are. The 30% tax applies only to amounts included in gross income. For example, the tax applies only to the part of a periodic annuity or pension payment that is subject to tax; it does not apply to the part that is a return of your cost. The following list gives only a general idea of what income to report on page 4, but only to the extent the amount received Page 16 full amount of your winnings. You cannot offset losses against winnings and report the difference. Social Security Benefits (and Tier 1 Railroad Retirement Benefits Treated as Social Security).—One-half of the U.S. social security and equivalent railroad retirement benefits you received are taxable. This amount is treated as U.S. source income not effectively connected with a U.S. trade or business. It is subject to the 30% tax rate, unless exempt or taxed at a reduced rate under a U.S. tax treaty. Social security benefits include any monthly benefit under title II of the Social Security Act or the part of a tier 1 railroad retirement benefit treated as a social security benefit. Social security benefits do not include any Supplemental Security Income (SSI) payments. By January 31, 1994, you should receive a Form SSA-1042S showing the total social security benefits paid to you in 1993, and the amount of any social security benefits you repaid in 1993. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1042S. Enter 50% of the total amount from box 5 of ALL your Forms SSA-1042S and Forms RRB-1042S on line 74 of Form 1040NR. Attach a copy of all Forms SSA-1042S and RRB-1042S to Form 1040NR. Withholding of Tax at the Source.—A tax must be withheld at the source on certain income from U.S. sources paid to nonresident aliens. The withholding is generally at the 30% rate. There are exceptions to the general rule, and tax treaties with various countries may provide a lower rate or exempt certain income from withholding. The tax must be withheld by the person who pays fixed or determinable annual or periodic income to nonresident aliens. The income subject to this withholding should be reported on page 4 of Form 1040NR. For details, see Pub. 519, Pub. 515, and section 1441 and its regulations. Reminders Sign and Date Your Return Form 1040NR is not considered a valid return unless you sign it. If an agent (including your spouse) signs for you, your authorization of the signature must be filed with the return. You may have an agent in the United States prepare and sign your return if you could not do so for one of the following reasons: ● You were ill. ● You were not in the United States at any time during the 60 days before the return was due. ● For other reasons that you explained in writing to the Internal Revenue Service Center, Philadelphia, PA 19255, U.S.A., and that the IRS approved. Be sure to date your return and show your occupation in the United States in the space provided. If you have someone prepare your return for you, you are still responsible for the correctness of the return. Child’s Return.—If your child cannot sign his or her return, sign your child’s name in the space provided. Then, add “By (your signature), parent for minor child.” Paid Preparers Must Sign Your Return.— Generally, anyone you pay to prepare your tax return must sign it and fill in the other blanks in the Paid Preparer’s Use Only area of your return. A preparer who is required to sign your return must sign it by hand in the space provided (signature stamps or labels cannot be used) and give you a copy of the return for your records. Someone who prepares your return but does not charge you should not sign. see if you have to make estimated tax payments. However, if you expect to be a resident of Puerto Rico during all of 1994 and you must pay estimated tax, use Form 1040-ES. Records You Should Keep Keep your records as long as they may be needed to carry out any Internal Revenue law. Records of income, deductions, and credits shown on your return, as well as any worksheets you used, should be kept until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed, or 2 years from the date the tax was paid, whichever is later. Keep some records longer. For example, keep property records (including those on your own home) as long as they are needed to figure the basis of the original or replacement property. Also, keep copies of your filed tax returns and any Forms W-2, 1099, and 1042-S you received as part of your records. For more details, get Pub. 552, Recordkeeping for Individuals. Requesting a Copy of Your Tax Return If you need a copy of your tax return, use Form 4506. Amended Return If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U.S. Individual Income Tax Return, to change the return you already filed. Also, use Form 1040X if you filed Form 1040NR and you should have filed a Form 1040, 1040A, or 1040EZ, or vice versa. Generally, Form 1040X must be filed within 3 years after the date the original return was filed, or within 2 years after the date the tax was paid, whichever is later. A return filed early is considered filed on the date it was due. Address Change If you move after you file, always notify in writing the IRS Service Center where you filed your last return. You can use Form 8822, Change of Address, to notify us of your new address. If you are expecting a refund, also notify the post office serving your old address. You will receive your check faster this way. Please be sure to write your identifying or social security number on any letters to the IRS. Penalties and Interest Note: You do not have to figure the amount of any interest or penalties you may owe. Because figuring these amounts is complicated, we will do it for you. If you are due a refund, we may reduce your refund by any penalty you may owe. Otherwise, we will send you a bill for the amount due. Interest.—We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We will also charge you interest on penalties imposed for failure to file, negligence, fraud, substantial valuation overstatements, and substantial understatements of tax. Interest is charged on the penalty from the due date of the return (including extensions). Penalty for Late Filing.—If you do not file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, attach it to your return. The penalty cannot usually be more than 25% of the tax due. If your return is more than 60 days late, Other Information (Page 5) You must complete all items. If an item does not apply to you, write “N/A” (Not Applicable). Reporting of Treaty Benefits Claimed If you take the position that a treaty of the United States overrides or modifies any provision of the Internal Revenue Code and that position reduces (or potentially reduces) your tax, you must report certain information on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), or a similar statement attached to your tax return. But see Pub. 519 for exceptions to this rule. You can be charged a $1,000 penalty for each failure to report the required information. For more details, see Form 8833 and Regulations section 301.6114-1. 1994 Income Tax Withholding and Estimated Tax Payments for Individuals If the amount you owe (line 65) or the amount you overpaid (line 62) is large, you may want to file a new Form W-4, Employee’s Withholding Allowance Certificate, with your employer to change the amount of income tax to be withheld from your pay. If you go back to work after a period of unemployment, you may be able to reduce your withholding. In general, you do not have to make estimated tax payments if you expect that your 1994 Form 1040NR will show a tax refund or a tax balance due the IRS of less than $500. If your total estimated tax (including any alternative minimum tax) for 1994 is $500 or more, get Form 1040-ES (NR). It has a worksheet you can use to Page 17 the minimum penalty will be $100 or the amount of any tax you owe, whichever is smaller. Penalty for Late Payment of Tax.—If you pay your taxes late, the penalty is usually 1 ⁄2 of 1% of the unpaid amount for each month or part of a month the tax is not paid. The penalty cannot be more than 25% of the unpaid amount. It applies to any unpaid tax on the return. It also applies to any additional tax shown on a bill not paid within 10 days of the date of the bill. This penalty is in addition to interest charges on late payments. Note: If you include interest or either of these penalties with your payment, identify and enter these amounts in the bottom margin of Form 1040NR, page 2. Do not include the interest or penalty amounts in the Amount You Owe on line 65. Estimated Tax Penalty.—If line 65 is at least $500 and it is more than 10% of the tax shown on line 51 of your return, you may owe this penalty. Also, the penalty may be due if you underpaid your 1993 estimated tax liability for any payment period. For more details, see the instructions for line 66. Penalty for Frivolous Return.—In addition to any other penalties, the law imposes a penalty of $500 for filing a frivolous return. A frivolous return is one that does not contain information needed to figure the correct tax or shows a substantially incorrect tax, because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. Other Penalties.—Other penalties can be imposed for negligence, substantial understatement of tax, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, or making a false statement. Gift To Reduce the Public Debt You may make a gift to reduce the public debt. If you wish to do so, enclose a separate check with your income tax return. Make it payable to “Bureau of the Public Debt.” You may be able to deduct this gift on your 1994 tax return. Do not add your gift to any tax you may owe. If you owe tax, include a separate check for that amount payable to “Internal Revenue Service.” Taxpayer Assistance IRS assistance is available to help you prepare your return. But you should know that you are responsible for the accuracy of your return. If we do make an error, you are still responsible for the payment of the correct tax. In the United States, call the local city number listed in your telephone directory if it is not a long-distance call for you. Otherwise, call 1-800-829-1040, a toll-free number. If you find it necessary to write instead of calling, please address your letter to your IRS District Director for a prompt reply. Make sure you include your social security number or taxpayer identification number when you write. Assistance in answering tax questions and filling out tax returns is also available in person from Internal Revenue offices in: Bonn, Germany; Caracas, Venezuela; Riyadh, Saudi Arabia; London, England; Mexico City, Mexico; Nassau, the Bahamas; Ottawa, Canada; Paris, France; Rome, Italy; Sao Paulo, Brazil; Singapore; Sydney, Australia; and Tokyo, Japan. The offices generally are located in the U.S. embassies or consulates. During every tax return filing period, income tax forms and publications may be obtained from U.S. embassies and consulates abroad. The Internal Revenue Service conducts an overseas taxpayer assistance program during filing season (January to mid-June). To find out if Internal Revenue Service personnel will be in your area, please contact the consular office at the nearest U.S. embassy. Unresolved Tax Problems The Problem Resolution Program is for taxpayers who have been unable to resolve their problems with the IRS. If you have a tax problem you cannot clear up through normal channels, write to your local IRS District Director or call your local IRS office and ask for Problem Resolution assistance. (You may also contact one of the overseas IRS offices listed on this page under Taxpayer Assistance.) This office cannot change the tax law or technical decisions. But it can help you clear up problems that resulted from previous contacts. For more details, get Pub. 1546. Page 18 1993 Tax Table Based on Taxable Income 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 36 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 $3,799. This is the tax amount he must enter on line 37 of his Form 1040NR. If line 36 (taxable income) is— At least But less than Single At least But less than Single Qualifying widow(er) Married filing separately 25,200 25,250 25,300 25,350 25,250 25,300 25,350 25,400 4,190 4,204 4,218 4,232 Your tax is— 3,784 4,665 3,791 4,679 3,799 4,693 3,806 4,707 And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately Your tax is— 0 5 15 25 50 75 100 125 150 175 200 225 250 275 300 325 350 375 400 425 450 475 500 525 550 575 600 625 650 675 700 725 750 775 800 825 850 875 900 925 950 975 5 15 25 50 75 100 125 150 175 200 225 250 275 300 325 350 375 400 425 450 475 500 525 550 575 600 625 650 675 700 725 750 775 800 825 850 875 900 925 950 975 1,000 0 2 3 6 9 13 17 21 24 28 32 36 39 43 47 51 54 58 62 66 69 73 77 81 84 88 92 96 99 103 107 111 114 118 122 126 129 133 137 141 144 148 0 2 3 6 9 13 17 21 24 28 32 36 39 43 47 51 54 58 62 66 69 73 77 81 84 88 92 96 99 103 107 111 114 118 122 126 129 133 137 141 144 148 0 2 3 6 9 13 17 21 24 28 32 36 39 43 47 51 54 58 62 66 69 73 77 81 84 88 92 96 99 103 107 111 114 118 122 126 129 133 137 141 144 148 1,300 1,325 1,350 1,375 1,400 1,425 1,450 1,475 1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 1,775 1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975 1,325 1,350 1,375 1,400 1,425 1,450 1,475 1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 1,775 1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975 2,000 197 201 204 208 212 216 219 223 227 231 234 238 242 246 249 253 257 261 264 268 272 276 279 283 287 291 294 298 Your tax is— 197 201 204 208 212 216 219 223 227 231 234 238 242 246 249 253 257 261 264 268 272 276 279 283 287 291 294 298 197 201 204 208 212 216 219 223 227 231 234 238 242 246 249 253 257 261 264 268 272 276 279 283 287 291 294 298 2,700 2,725 2,750 2,775 2,800 2,825 2,850 2,875 2,900 2,925 2,950 2,975 2,725 2,750 2,775 2,800 2,825 2,850 2,875 2,900 2,925 2,950 2,975 3,000 407 411 414 418 422 426 429 433 437 441 444 448 Your tax is— 407 411 414 418 422 426 429 433 437 441 444 448 407 411 414 418 422 426 429 433 437 441 444 448 3,000 3,000 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3,500 3,550 3,600 3,650 3,700 3,750 3,800 3,850 3,900 3,950 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3,500 3,550 3,600 3,650 3,700 3,750 3,800 3,850 3,900 3,950 4,000 454 461 469 476 484 491 499 506 514 521 529 536 544 551 559 566 574 581 589 596 454 461 469 476 484 491 499 506 514 521 529 536 544 551 559 566 574 581 589 596 454 461 469 476 484 491 499 506 514 521 529 536 544 551 559 566 574 581 589 596 2,000 2,000 2,025 2,050 2,075 2,100 2,125 2,150 2,175 2,200 2,225 2,250 2,275 2,300 2,325 2,350 2,375 2,400 2,425 2,450 2,475 2,500 2,525 2,550 2,575 2,600 2,625 2,650 2,675 2,025 2,050 2,075 2,100 2,125 2,150 2,175 2,200 2,225 2,250 2,275 2,300 2,325 2,350 2,375 2,400 2,425 2,450 2,475 2,500 2,525 2,550 2,575 2,600 2,625 2,650 2,675 2,700 302 306 309 313 317 321 324 328 332 336 339 343 347 351 354 358 362 366 369 373 377 381 384 388 392 396 399 403 302 306 309 313 317 321 324 328 332 336 339 343 347 351 354 358 362 366 369 373 377 381 384 388 392 396 399 403 302 306 309 313 317 321 324 328 332 336 339 343 347 351 354 358 362 366 369 373 377 381 384 388 392 396 399 403 4,000 4,000 4,050 4,100 4,150 4,200 4,250 4,300 4,350 4,400 4,450 4,500 4,550 4,600 4,650 4,700 4,750 4,800 4,850 4,900 4,950 4,050 4,100 4,150 4,200 4,250 4,300 4,350 4,400 4,450 4,500 4,550 4,600 4,650 4,700 4,750 4,800 4,850 4,900 4,950 5,000 604 611 619 626 634 641 649 656 664 671 679 686 694 701 709 716 724 731 739 746 604 611 619 626 634 641 649 656 664 671 679 686 694 701 709 716 724 731 739 746 604 611 619 626 634 641 649 656 664 671 679 686 694 701 709 716 724 731 739 746 1,000 1,000 1,025 1,050 1,075 1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,025 1,050 1,075 1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,300 152 156 159 163 167 171 174 178 182 186 189 193 152 156 159 163 167 171 174 178 182 186 189 193 152 156 159 163 167 171 174 178 182 186 189 193 Continued on next page Page 19 1993 Tax Table—Continued If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately Your tax is— Your tax is— Your tax is— 5,000 5,000 5,050 5,100 5,150 5,200 5,250 5,300 5,350 5,400 5,450 5,500 5,550 5,600 5,650 5,700 5,750 5,800 5,850 5,900 5,950 5,050 5,100 5,150 5,200 5,250 5,300 5,350 5,400 5,450 5,500 5,550 5,600 5,650 5,700 5,750 5,800 5,850 5,900 5,950 6,000 754 761 769 776 784 791 799 806 814 821 829 836 844 851 859 866 874 881 889 896 754 761 769 776 784 791 799 806 814 821 829 836 844 851 859 866 874 881 889 896 754 761 769 776 784 791 799 806 814 821 829 836 844 851 859 866 874 881 889 896 8,000 8,000 8,050 8,100 8,150 8,200 8,250 8,300 8,350 8,400 8,450 8,500 8,550 8,600 8,650 8,700 8,750 8,800 8,850 8,900 8,950 8,050 8,100 8,150 8,200 8,250 8,300 8,350 8,400 8,450 8,500 8,550 8,600 8,650 8,700 8,750 8,800 8,850 8,900 8,950 9,000 1,204 1,211 1,219 1,226 1,234 1,241 1,249 1,256 1,264 1,271 1,279 1,286 1,294 1,301 1,309 1,316 1,324 1,331 1,339 1,346 1,204 1,211 1,219 1,226 1,234 1,241 1,249 1,256 1,264 1,271 1,279 1,286 1,294 1,301 1,309 1,316 1,324 1,331 1,339 1,346 1,204 1,211 1,219 1,226 1,234 1,241 1,249 1,256 1,264 1,271 1,279 1,286 1,294 1,301 1,309 1,316 1,324 1,331 1,339 1,346 11,000 11,000 11,050 11,100 11,150 11,200 11,250 11,300 11,350 11,400 11,450 11,500 11,550 11,600 11,650 11,700 11,750 11,800 11,850 11,900 11,950 11,050 11,100 11,150 11,200 11,250 11,300 11,350 11,400 11,450 11,500 11,550 11,600 11,650 11,700 11,750 11,800 11,850 11,900 11,950 12,000 1,654 1,661 1,669 1,676 1,684 1,691 1,699 1,706 1,714 1,721 1,729 1,736 1,744 1,751 1,759 1,766 1,774 1,781 1,789 1,796 1,654 1,661 1,669 1,676 1,684 1,691 1,699 1,706 1,714 1,721 1,729 1,736 1,744 1,751 1,759 1,766 1,774 1,781 1,789 1,796 1,654 1,661 1,669 1,676 1,684 1,691 1,699 1,706 1,714 1,721 1,729 1,736 1,744 1,751 1,759 1,766 1,774 1,781 1,789 1,796 6,000 6,000 6,050 6,100 6,150 6,200 6,250 6,300 6,350 6,400 6,450 6,500 6,550 6,600 6,650 6,700 6,750 6,800 6,850 6,900 6,950 6,050 6,100 6,150 6,200 6,250 6,300 6,350 6,400 6,450 6,500 6,550 6,600 6,650 6,700 6,750 6,800 6,850 6,900 6,950 7,000 904 911 919 926 934 941 949 956 964 971 979 986 994 1,001 1,009 1,016 1,024 1,031 1,039 1,046 904 911 919 926 934 941 949 956 964 971 979 986 994 1,001 1,009 1,016 1,024 1,031 1,039 1,046 904 911 919 926 934 941 949 956 964 971 979 986 994 1,001 1,009 1,016 1,024 1,031 1,039 1,046 9,000 9,000 9,050 9,100 9,150 9,200 9,250 9,300 9,350 9,400 9,450 9,500 9,550 9,600 9,650 9,700 9,750 9,050 9,100 9,150 9,200 9,250 9,300 9,350 9,400 9,450 9,500 9,550 9,600 9,650 9,700 9,750 9,800 1,354 1,361 1,369 1,376 1,384 1,391 1,399 1,406 1,414 1,421 1,429 1,436 1,444 1,451 1,459 1,466 1,474 1,481 1,489 1,496 1,354 1,361 1,369 1,376 1,384 1,391 1,399 1,406 1,414 1,421 1,429 1,436 1,444 1,451 1,459 1,466 1,474 1,481 1,489 1,496 1,354 1,361 1,369 1,376 1,384 1,391 1,399 1,406 1,414 1,421 1,429 1,436 1,444 1,451 1,459 1,466 1,474 1,481 1,489 1,496 12,000 12,000 12,050 12,100 12,150 12,200 12,250 12,300 12,350 12,400 12,450 12,500 12,550 12,600 12,650 12,700 12,750 12,800 12,850 12,900 12,950 12,050 12,100 12,150 12,200 12,250 12,300 12,350 12,400 12,450 12,500 12,550 12,600 12,650 12,700 12,750 12,800 12,850 12,900 12,950 13,000 1,804 1,811 1,819 1,826 1,834 1,841 1,849 1,856 1,864 1,871 1,879 1,886 1,894 1,901 1,909 1,916 1,924 1,931 1,939 1,946 1,804 1,811 1,819 1,826 1,834 1,841 1,849 1,856 1,864 1,871 1,879 1,886 1,894 1,901 1,909 1,916 1,924 1,931 1,939 1,946 1,804 1,811 1,819 1,826 1,834 1,841 1,849 1,856 1,864 1,871 1,879 1,886 1,894 1,901 1,909 1,916 1,924 1,931 1,939 1,946 9,800 9,850 9,850 9,900 9,900 9,950 9,950 10,000 7,000 7,000 7,050 7,100 7,150 7,200 7,250 7,300 7,350 7,400 7,450 7,500 7,550 7,600 7,650 7,700 7,750 7,800 7,850 7,900 7,950 7,050 7,100 7,150 7,200 7,250 7,300 7,350 7,400 7,450 7,500 7,550 7,600 7,650 7,700 7,750 7,800 7,850 7,900 7,950 8,000 1,054 1,061 1,069 1,076 1,084 1,091 1,099 1,106 1,114 1,121 1,129 1,136 1,144 1,151 1,159 1,166 1,174 1,181 1,189 1,196 1,054 1,061 1,069 1,076 1,084 1,091 1,099 1,106 1,114 1,121 1,129 1,136 1,144 1,151 1,159 1,166 1,174 1,181 1,189 1,196 1,054 1,061 1,069 1,076 1,084 1,091 1,099 1,106 1,114 1,121 1,129 1,136 1,144 1,151 1,159 1,166 1,174 1,181 1,189 1,196 10,000 10,000 10,050 10,100 10,150 10,200 10,250 10,300 10,350 10,400 10,450 10,500 10,550 10,600 10,650 10,700 10,750 10,800 10,850 10,900 10,950 10,050 10,100 10,150 10,200 10,250 10,300 10,350 10,400 10,450 10,500 10,550 10,600 10,650 10,700 10,750 10,800 10,850 10,900 10,950 11,000 1,504 1,511 1,519 1,526 1,534 1,541 1,549 1,556 1,564 1,571 1,579 1,586 1,594 1,601 1,609 1,616 1,624 1,631 1,639 1,646 1,504 1,511 1,519 1,526 1,534 1,541 1,549 1,556 1,564 1,571 1,579 1,586 1,594 1,601 1,609 1,616 1,624 1,631 1,639 1,646 1,504 1,511 1,519 1,526 1,534 1,541 1,549 1,556 1,564 1,571 1,579 1,586 1,594 1,601 1,609 1,616 1,624 1,631 1,639 1,646 13,000 13,000 13,050 13,100 13,150 13,200 13,250 13,300 13,350 13,400 13,450 13,500 13,550 13,600 13,650 13,700 13,750 13,800 13,850 13,900 13,950 13,050 13,100 13,150 13,200 13,250 13,300 13,350 13,400 13,450 13,500 13,550 13,600 13,650 13,700 13,750 13,800 13,850 13,900 13,950 14,000 1,954 1,961 1,969 1,976 1,984 1,991 1,999 2,006 2,014 2,021 2,029 2,036 2,044 2,051 2,059 2,066 2,074 2,081 2,089 2,096 1,954 1,961 1,969 1,976 1,984 1,991 1,999 2,006 2,014 2,021 2,029 2,036 2,044 2,051 2,059 2,066 2,074 2,081 2,089 2,096 1,954 1,961 1,969 1,976 1,984 1,991 1,999 2,006 2,014 2,021 2,029 2,036 2,044 2,051 2,059 2,066 2,074 2,081 2,089 2,096 Continued on next page Page 20 1993 Tax Table—Continued If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately Your tax is— Your tax is— Your tax is— 14,000 14,000 14,050 14,100 14,150 14,200 14,250 14,300 14,350 14,400 14,450 14,500 14,550 14,600 14,650 14,700 14,750 14,800 14,850 14,900 14,950 14,050 14,100 14,150 14,200 14,250 14,300 14,350 14,400 14,450 14,500 14,550 14,600 14,650 14,700 14,750 14,800 14,850 14,900 14,950 15,000 2,104 2,111 2,119 2,126 2,134 2,141 2,149 2,156 2,164 2,171 2,179 2,186 2,194 2,201 2,209 2,216 2,224 2,231 2,239 2,246 2,104 2,111 2,119 2,126 2,134 2,141 2,149 2,156 2,164 2,171 2,179 2,186 2,194 2,201 2,209 2,216 2,224 2,231 2,239 2,246 2,104 2,111 2,119 2,126 2,134 2,141 2,149 2,156 2,164 2,171 2,179 2,186 2,194 2,201 2,209 2,216 2,224 2,231 2,239 2,246 17,000 17,000 17,050 17,100 17,150 17,200 17,250 17,300 17,350 17,400 17,450 17,500 17,550 17,600 17,650 17,700 17,750 17,800 17,850 17,900 17,950 17,050 17,100 17,150 17,200 17,250 17,300 17,350 17,400 17,450 17,500 17,550 17,600 17,650 17,700 17,750 17,800 17,850 17,900 17,950 18,000 2,554 2,561 2,569 2,576 2,584 2,591 2,599 2,606 2,614 2,621 2,629 2,636 2,644 2,651 2,659 2,666 2,674 2,681 2,689 2,696 2,554 2,561 2,569 2,576 2,584 2,591 2,599 2,606 2,614 2,621 2,629 2,636 2,644 2,651 2,659 2,666 2,674 2,681 2,689 2,696 2,554 2,561 2,569 2,576 2,584 2,591 2,599 2,606 2,614 2,621 2,629 2,636 2,644 2,651 2,659 2,666 2,674 2,681 2,689 2,696 20,000 20,000 20,050 20,100 20,150 20,200 20,250 20,300 20,350 20,400 20,450 20,500 20,550 20,600 20,650 20,700 20,750 20,800 20,850 20,900 20,950 20,050 20,100 20,150 20,200 20,250 20,300 20,350 20,400 20,450 20,500 20,550 20,600 20,650 20,700 20,750 20,800 20,850 20,900 20,950 21,000 3,004 3,011 3,019 3,026 3,034 3,041 3,049 3,056 3,064 3,071 3,079 3,086 3,094 3,101 3,109 3,116 3,124 3,131 3,139 3,146 3,004 3,011 3,019 3,026 3,034 3,041 3,049 3,056 3,064 3,071 3,079 3,086 3,094 3,101 3,109 3,116 3,124 3,131 3,139 3,146 3,209 3,223 3,237 3,251 3,265 3,279 3,293 3,307 3,321 3,335 3,349 3,363 3,377 3,391 3,405 3,419 3,433 3,447 3,461 3,475 15,000 15,000 15,050 15,100 15,150 15,200 15,250 15,300 15,350 15,400 15,450 15,500 15,550 15,600 15,650 15,700 15,750 15,800 15,850 15,900 15,950 15,050 15,100 15,150 15,200 15,250 15,300 15,350 15,400 15,450 15,500 15,550 15,600 15,650 15,700 15,750 15,800 15,850 15,900 15,950 16,000 2,254 2,261 2,269 2,276 2,284 2,291 2,299 2,306 2,314 2,321 2,329 2,336 2,344 2,351 2,359 2,366 2,374 2,381 2,389 2,396 2,254 2,261 2,269 2,276 2,284 2,291 2,299 2,306 2,314 2,321 2,329 2,336 2,344 2,351 2,359 2,366 2,374 2,381 2,389 2,396 2,254 2,261 2,269 2,276 2,284 2,291 2,299 2,306 2,314 2,321 2,329 2,336 2,344 2,351 2,359 2,366 2,374 2,381 2,389 2,396 18,000 18,000 18,050 18,100 18,150 18,200 18,250 18,300 18,350 18,400 18,450 18,500 18,550 18,600 18,650 18,700 18,750 18,800 18,850 18,900 18,950 18,050 18,100 18,150 18,200 18,250 18,300 18,350 18,400 18,450 18,500 18,550 18,600 18,650 18,700 18,750 18,800 18,850 18,900 18,950 19,000 2,704 2,711 2,719 2,726 2,734 2,741 2,749 2,756 2,764 2,771 2,779 2,786 2,794 2,801 2,809 2,816 2,824 2,831 2,839 2,846 2,704 2,711 2,719 2,726 2,734 2,741 2,749 2,756 2,764 2,771 2,779 2,786 2,794 2,801 2,809 2,816 2,824 2,831 2,839 2,846 2,704 2,711 2,719 2,726 2,734 2,741 2,749 2,756 2,764 2,775 2,789 2,803 2,817 2,831 2,845 2,859 2,873 2,887 2,901 2,915 21,000 21,000 21,050 21,100 21,150 21,200 21,250 21,300 21,350 21,400 21,450 21,500 21,550 21,600 21,650 21,700 21,750 21,800 21,850 21,900 21,950 21,050 21,100 21,150 21,200 21,250 21,300 21,350 21,400 21,450 21,500 21,550 21,600 21,650 21,700 21,750 21,800 21,850 21,900 21,950 22,000 3,154 3,161 3,169 3,176 3,184 3,191 3,199 3,206 3,214 3,221 3,229 3,236 3,244 3,251 3,259 3,266 3,274 3,281 3,289 3,296 3,154 3,161 3,169 3,176 3,184 3,191 3,199 3,206 3,214 3,221 3,229 3,236 3,244 3,251 3,259 3,266 3,274 3,281 3,289 3,296 3,489 3,503 3,517 3,531 3,545 3,559 3,573 3,587 3,601 3,615 3,629 3,643 3,657 3,671 3,685 3,699 3,713 3,727 3,741 3,755 16,000 16,000 16,050 16,100 16,150 16,200 16,250 16,300 16,350 16,400 16,450 16,500 16,550 16,600 16,650 16,700 16,750 16,800 16,850 16,900 16,950 16,050 16,100 16,150 16,200 16,250 16,300 16,350 16,400 16,450 16,500 16,550 16,600 16,650 16,700 16,750 16,800 16,850 16,900 16,950 17,000 2,404 2,411 2,419 2,426 2,434 2,441 2,449 2,456 2,464 2,471 2,479 2,486 2,494 2,501 2,509 2,516 2,524 2,531 2,539 2,546 2,404 2,411 2,419 2,426 2,434 2,441 2,449 2,456 2,464 2,471 2,479 2,486 2,494 2,501 2,509 2,516 2,524 2,531 2,539 2,546 2,404 2,411 2,419 2,426 2,434 2,441 2,449 2,456 2,464 2,471 2,479 2,486 2,494 2,501 2,509 2,516 2,524 2,531 2,539 2,546 19,000 19,000 19,050 19,100 19,150 19,200 19,250 19,300 19,350 19,400 19,450 19,500 19,550 19,600 19,650 19,700 19,750 19,800 19,850 19,900 19,950 19,050 19,100 19,150 19,200 19,250 19,300 19,350 19,400 19,450 19,500 19,550 19,600 19,650 19,700 19,750 19,800 19,850 19,900 19,950 20,000 2,854 2,861 2,869 2,876 2,884 2,891 2,899 2,906 2,914 2,921 2,929 2,936 2,944 2,951 2,959 2,966 2,974 2,981 2,989 2,996 2,854 2,861 2,869 2,876 2,884 2,891 2,899 2,906 2,914 2,921 2,929 2,936 2,944 2,951 2,959 2,966 2,974 2,981 2,989 2,996 2,929 2,943 2,957 2,971 2,985 2,999 3,013 3,027 3,041 3,055 3,069 3,083 3,097 3,111 3,125 3,139 3,153 3,167 3,181 3,195 22,000 22,000 22,050 22,100 22,150 22,200 22,250 22,300 22,350 22,400 22,450 22,500 22,550 22,600 22,650 22,700 22,750 22,800 22,850 22,900 22,950 22,050 22,100 22,150 22,200 22,250 22,300 22,350 22,400 22,450 22,500 22,550 22,600 22,650 22,700 22,750 22,800 22,850 22,900 22,950 23,000 3,304 3,311 3,322 3,336 3,350 3,364 3,378 3,392 3,406 3,420 3,434 3,448 3,462 3,476 3,490 3,504 3,518 3,532 3,546 3,560 3,304 3,311 3,319 3,326 3,334 3,341 3,349 3,356 3,364 3,371 3,379 3,386 3,394 3,401 3,409 3,416 3,424 3,431 3,439 3,446 3,769 3,783 3,797 3,811 3,825 3,839 3,853 3,867 3,881 3,895 3,909 3,923 3,937 3,951 3,965 3,979 3,993 4,007 4,021 4,035 Continued on next page Page 21 1993 Tax Table—Continued If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately Your tax is— Your tax is— Your tax is— 23,000 23,000 23,050 23,100 23,150 23,200 23,250 23,300 23,350 23,400 23,450 23,500 23,550 23,600 23,650 23,700 23,750 23,800 23,850 23,900 23,950 23,050 23,100 23,150 23,200 23,250 23,300 23,350 23,400 23,450 23,500 23,550 23,600 23,650 23,700 23,750 23,800 23,850 23,900 23,950 24,000 3,574 3,588 3,602 3,616 3,630 3,644 3,658 3,672 3,686 3,700 3,714 3,728 3,742 3,756 3,770 3,784 3,798 3,812 3,826 3,840 3,454 3,461 3,469 3,476 3,484 3,491 3,499 3,506 3,514 3,521 3,529 3,536 3,544 3,551 3,559 3,566 3,574 3,581 3,589 3,596 4,049 4,063 4,077 4,091 4,105 4,119 4,133 4,147 4,161 4,175 4,189 4,203 4,217 4,231 4,245 4,259 4,273 4,287 4,301 4,315 26,000 26,000 26,050 26,100 26,150 26,200 26,250 26,300 26,350 26,400 26,450 26,500 26,550 26,600 26,650 26,700 26,750 26,800 26,850 26,900 26,950 26,050 26,100 26,150 26,200 26,250 26,300 26,350 26,400 26,450 26,500 26,550 26,600 26,650 26,700 26,750 26,800 26,850 26,900 26,950 27,000 4,414 4,428 4,442 4,456 4,470 4,484 4,498 4,512 4,526 4,540 4,554 4,568 4,582 4,596 4,610 4,624 4,638 4,652 4,666 4,680 3,904 3,911 3,919 3,926 3,934 3,941 3,949 3,956 3,964 3,971 3,979 3,986 3,994 4,001 4,009 4,016 4,024 4,031 4,039 4,046 4,889 4,903 4,917 4,931 4,945 4,959 4,973 4,987 5,001 5,015 5,029 5,043 5,057 5,071 5,085 5,099 5,113 5,127 5,141 5,155 29,000 29,000 29,050 29,100 29,150 29,200 29,250 29,300 29,350 29,400 29,450 29,500 29,550 29,600 29,650 29,700 29,750 29,800 29,850 29,900 29,950 29,050 29,100 29,150 29,200 29,250 29,300 29,350 29,400 29,450 29,500 29,550 29,600 29,650 29,700 29,750 29,800 29,850 29,900 29,950 30,000 5,254 5,268 5,282 5,296 5,310 5,324 5,338 5,352 5,366 5,380 5,394 5,408 5,422 5,436 5,450 5,464 5,478 5,492 5,506 5,520 4,354 4,361 4,369 4,376 4,384 4,391 4,399 4,406 4,414 4,421 4,429 4,436 4,444 4,451 4,459 4,466 4,474 4,481 4,489 4,496 5,729 5,743 5,757 5,771 5,785 5,799 5,813 5,827 5,841 5,855 5,869 5,883 5,897 5,911 5,925 5,939 5,953 5,967 5,981 5,995 24,000 24,000 24,050 24,100 24,150 24,200 24,250 24,300 24,350 24,400 24,450 24,500 24,550 24,600 24,650 24,700 24,750 24,800 24,850 24,900 24,950 24,050 24,100 24,150 24,200 24,250 24,300 24,350 24,400 24,450 24,500 24,550 24,600 24,650 24,700 24,750 24,800 24,850 24,900 24,950 25,000 3,854 3,868 3,882 3,896 3,910 3,924 3,938 3,952 3,966 3,980 3,994 4,008 4,022 4,036 4,050 4,064 4,078 4,092 4,106 4,120 3,604 3,611 3,619 3,626 3,634 3,641 3,649 3,656 3,664 3,671 3,679 3,686 3,694 3,701 3,709 3,716 3,724 3,731 3,739 3,746 4,329 4,343 4,357 4,371 4,385 4,399 4,413 4,427 4,441 4,455 4,469 4,483 4,497 4,511 4,525 4,539 4,553 4,567 4,581 4,595 27,000 27,000 27,050 27,100 27,150 27,200 27,250 27,300 27,350 27,400 27,450 27,500 27,550 27,600 27,650 27,700 27,750 27,800 27,850 27,900 27,950 27,050 27,100 27,150 27,200 27,250 27,300 27,350 27,400 27,450 27,500 27,550 27,600 27,650 27,700 27,750 27,800 27,850 27,900 27,950 28,000 4,694 4,708 4,722 4,736 4,750 4,764 4,778 4,792 4,806 4,820 4,834 4,848 4,862 4,876 4,890 4,904 4,918 4,932 4,946 4,960 4,054 4,061 4,069 4,076 4,084 4,091 4,099 4,106 4,114 4,121 4,129 4,136 4,144 4,151 4,159 4,166 4,174 4,181 4,189 4,196 5,169 5,183 5,197 5,211 5,225 5,239 5,253 5,267 5,281 5,295 5,309 5,323 5,337 5,351 5,365 5,379 5,393 5,407 5,421 5,435 30,000 30,000 30,050 30,100 30,150 30,200 30,250 30,300 30,350 30,400 30,450 30,500 30,550 30,600 30,650 30,700 30,750 30,800 30,850 30,900 30,950 30,050 30,100 30,150 30,200 30,250 30,300 30,350 30,400 30,450 30,500 30,550 30,600 30,650 30,700 30,750 30,800 30,850 30,900 30,950 31,000 5,534 5,548 5,562 5,576 5,590 5,604 5,618 5,632 5,646 5,660 5,674 5,688 5,702 5,716 5,730 5,744 5,758 5,772 5,786 5,800 4,504 4,511 4,519 4,526 4,534 4,541 4,549 4,556 4,564 4,571 4,579 4,586 4,594 4,601 4,609 4,616 4,624 4,631 4,639 4,646 6,009 6,023 6,037 6,051 6,065 6,079 6,093 6,107 6,121 6,135 6,149 6,163 6,177 6,191 6,205 6,219 6,233 6,247 6,261 6,275 25,000 25,000 25,050 25,100 25,150 25,200 25,250 25,300 25,350 25,400 25,450 25,500 25,550 25,600 25,650 25,700 25,750 25,800 25,850 25,900 25,950 25,050 25,100 25,150 25,200 25,250 25,300 25,350 25,400 25,450 25,500 25,550 25,600 25,650 25,700 25,750 25,800 25,850 25,900 25,950 26,000 4,134 4,148 4,162 4,176 4,190 4,204 4,218 4,232 4,246 4,260 4,274 4,288 4,302 4,316 4,330 4,344 4,358 4,372 4,386 4,400 3,754 3,761 3,769 3,776 3,784 3,791 3,799 3,806 3,814 3,821 3,829 3,836 3,844 3,851 3,859 3,866 3,874 3,881 3,889 3,896 4,609 4,623 4,637 4,651 4,665 4,679 4,693 4,707 4,721 4,735 4,749 4,763 4,777 4,791 4,805 4,819 4,833 4,847 4,861 4,875 28,000 28,000 28,050 28,100 28,150 28,200 28,250 28,300 28,350 28,400 28,450 28,500 28,550 28,600 28,650 28,700 28,750 28,800 28,850 28,900 28,950 28,050 28,100 28,150 28,200 28,250 28,300 28,350 28,400 28,450 28,500 28,550 28,600 28,650 28,700 28,750 28,800 28,850 28,900 28,950 29,000 4,974 4,988 5,002 5,016 5,030 5,044 5,058 5,072 5,086 5,100 5,114 5,128 5,142 5,156 5,170 5,184 5,198 5,212 5,226 5,240 4,204 4,211 4,219 4,226 4,234 4,241 4,249 4,256 4,264 4,271 4,279 4,286 4,294 4,301 4,309 4,316 4,324 4,331 4,339 4,346 5,449 5,463 5,477 5,491 5,505 5,519 5,533 5,547 5,561 5,575 5,589 5,603 5,617 5,631 5,645 5,659 5,673 5,687 5,701 5,715 31,000 31,000 31,050 31,100 31,150 31,200 31,250 31,300 31,350 31,400 31,450 31,500 31,550 31,600 31,650 31,700 31,750 31,800 31,850 31,900 31,950 31,050 31,100 31,150 31,200 31,250 31,300 31,350 31,400 31,450 31,500 31,550 31,600 31,650 31,700 31,750 31,800 31,850 31,900 31,950 32,000 5,814 5,828 5,842 5,856 5,870 5,884 5,898 5,912 5,926 5,940 5,954 5,968 5,982 5,996 6,010 6,024 6,038 6,052 6,066 6,080 4,654 4,661 4,669 4,676 4,684 4,691 4,699 4,706 4,714 4,721 4,729 4,736 4,744 4,751 4,759 4,766 4,774 4,781 4,789 4,796 6,289 6,303 6,317 6,331 6,345 6,359 6,373 6,387 6,401 6,415 6,429 6,443 6,457 6,471 6,485 6,499 6,513 6,527 6,541 6,555 Continued on next page Page 22 1993 Tax Table—Continued If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately Your tax is— Your tax is— Your tax is— 32,000 32,000 32,050 32,100 32,150 32,200 32,250 32,300 32,350 32,400 32,450 32,500 32,550 32,600 32,650 32,700 32,750 32,800 32,850 32,900 32,950 32,050 32,100 32,150 32,200 32,250 32,300 32,350 32,400 32,450 32,500 32,550 32,600 32,650 32,700 32,750 32,800 32,850 32,900 32,950 33,000 6,094 6,108 6,122 6,136 6,150 6,164 6,178 6,192 6,206 6,220 6,234 6,248 6,262 6,276 6,290 6,304 6,318 6,332 6,346 6,360 4,804 4,811 4,819 4,826 4,834 4,841 4,849 4,856 4,864 4,871 4,879 4,886 4,894 4,901 4,909 4,916 4,924 4,931 4,939 4,946 6,569 6,583 6,597 6,611 6,625 6,639 6,653 6,667 6,681 6,695 6,709 6,723 6,737 6,751 6,765 6,779 6,793 6,807 6,821 6,835 35,000 35,000 35,050 35,100 35,150 35,200 35,250 35,300 35,350 35,400 35,450 35,500 35,550 35,600 35,650 35,700 35,750 35,800 35,850 35,900 35,950 35,050 35,100 35,150 35,200 35,250 35,300 35,350 35,400 35,450 35,500 35,550 35,600 35,650 35,700 35,750 35,800 35,850 35,900 35,950 36,000 6,934 6,948 6,962 6,976 6,990 7,004 7,018 7,032 7,046 7,060 7,074 7,088 7,102 7,116 7,130 7,144 7,158 7,172 7,186 7,200 5,254 5,261 5,269 5,276 5,284 5,291 5,299 5,306 5,314 5,321 5,329 5,336 5,344 5,351 5,359 5,366 5,374 5,381 5,389 5,396 7,409 7,423 7,437 7,451 7,465 7,479 7,493 7,507 7,521 7,535 7,549 7,563 7,577 7,591 7,605 7,619 7,633 7,647 7,661 7,675 38,000 38,000 38,050 38,100 38,150 38,200 38,250 38,300 38,350 38,400 38,450 38,500 38,550 38,600 38,650 38,700 38,750 38,800 38,850 38,900 38,950 38,050 38,100 38,150 38,200 38,250 38,300 38,350 38,400 38,450 38,500 38,550 38,600 38,650 38,700 38,750 38,800 38,850 38,900 38,950 39,000 7,774 7,788 7,802 7,816 7,830 7,844 7,858 7,872 7,886 7,900 7,914 7,928 7,942 7,956 7,970 7,984 7,998 8,012 8,026 8,040 5,850 5,864 5,878 5,892 5,906 5,920 5,934 5,948 5,962 5,976 5,990 6,004 6,018 6,032 6,046 6,060 6,074 6,088 6,102 6,116 8,249 8,263 8,277 8,291 8,305 8,319 8,333 8,347 8,361 8,375 8,389 8,403 8,417 8,431 8,445 8,459 8,473 8,487 8,501 8,515 33,000 33,000 33,050 33,100 33,150 33,200 33,250 33,300 33,350 33,400 33,450 33,500 33,550 33,600 33,650 33,700 33,750 33,800 33,850 33,900 33,950 33,050 33,100 33,150 33,200 33,250 33,300 33,350 33,400 33,450 33,500 33,550 33,600 33,650 33,700 33,750 33,800 33,850 33,900 33,950 34,000 6,374 6,388 6,402 6,416 6,430 6,444 6,458 6,472 6,486 6,500 6,514 6,528 6,542 6,556 6,570 6,584 6,598 6,612 6,626 6,640 4,954 4,961 4,969 4,976 4,984 4,991 4,999 5,006 5,014 5,021 5,029 5,036 5,044 5,051 5,059 5,066 5,074 5,081 5,089 5,096 6,849 6,863 6,877 6,891 6,905 6,919 6,933 6,947 6,961 6,975 6,989 7,003 7,017 7,031 7,045 7,059 7,073 7,087 7,101 7,115 36,000 36,000 36,050 36,100 36,150 36,200 36,250 36,300 36,350 36,400 36,450 36,500 36,550 36,600 36,650 36,700 36,750 36,800 36,850 36,900 36,950 36,050 36,100 36,150 36,200 36,250 36,300 36,350 36,400 36,450 36,500 36,550 36,600 36,650 36,700 36,750 36,800 36,850 36,900 36,950 37,000 7,214 7,228 7,242 7,256 7,270 7,284 7,298 7,312 7,326 7,340 7,354 7,368 7,382 7,396 7,410 7,424 7,438 7,452 7,466 7,480 5,404 5,411 5,419 5,426 5,434 5,441 5,449 5,456 5,464 5,471 5,479 5,486 5,494 5,501 5,509 5,516 5,524 5,531 5,542 5,556 7,689 7,703 7,717 7,731 7,745 7,759 7,773 7,787 7,801 7,815 7,829 7,843 7,857 7,871 7,885 7,899 7,913 7,927 7,941 7,955 39,000 39,000 39,050 39,100 39,150 39,200 39,250 39,300 39,350 39,400 39,450 39,500 39,550 39,600 39,650 39,700 39,750 39,800 39,850 39,900 39,950 39,050 39,100 39,150 39,200 39,250 39,300 39,350 39,400 39,450 39,500 39,550 39,600 39,650 39,700 39,750 39,800 39,850 39,900 39,950 40,000 8,054 8,068 8,082 8,096 8,110 8,124 8,138 8,152 8,166 8,180 8,194 8,208 8,222 8,236 8,250 8,264 8,278 8,292 8,306 8,320 6,130 6,144 6,158 6,172 6,186 6,200 6,214 6,228 6,242 6,256 6,270 6,284 6,298 6,312 6,326 6,340 6,354 6,368 6,382 6,396 8,529 8,543 8,557 8,571 8,585 8,599 8,613 8,627 8,641 8,655 8,669 8,683 8,697 8,711 8,725 8,739 8,753 8,767 8,781 8,795 34,000 34,000 34,050 34,100 34,150 34,200 34,250 34,300 34,350 34,400 34,450 34,500 34,550 34,600 34,650 34,700 34,750 34,800 34,850 34,900 34,950 34,050 34,100 34,150 34,200 34,250 34,300 34,350 34,400 34,450 34,500 34,550 34,600 34,650 34,700 34,750 34,800 34,850 34,900 34,950 35,000 6,654 6,668 6,682 6,696 6,710 6,724 6,738 6,752 6,766 6,780 6,794 6,808 6,822 6,836 6,850 6,864 6,878 6,892 6,906 6,920 5,104 5,111 5,119 5,126 5,134 5,141 5,149 5,156 5,164 5,171 5,179 5,186 5,194 5,201 5,209 5,216 5,224 5,231 5,239 5,246 7,129 7,143 7,157 7,171 7,185 7,199 7,213 7,227 7,241 7,255 7,269 7,283 7,297 7,311 7,325 7,339 7,353 7,367 7,381 7,395 37,000 37,000 37,050 37,100 37,150 37,200 37,250 37,300 37,350 37,400 37,450 37,500 37,550 37,600 37,650 37,700 37,750 37,800 37,850 37,900 37,950 37,050 37,100 37,150 37,200 37,250 37,300 37,350 37,400 37,450 37,500 37,550 37,600 37,650 37,700 37,750 37,800 37,850 37,900 37,950 38,000 7,494 7,508 7,522 7,536 7,550 7,564 7,578 7,592 7,606 7,620 7,634 7,648 7,662 7,676 7,690 7,704 7,718 7,732 7,746 7,760 5,570 5,584 5,598 5,612 5,626 5,640 5,654 5,668 5,682 5,696 5,710 5,724 5,738 5,752 5,766 5,780 5,794 5,808 5,822 5,836 7,969 7,983 7,997 8,011 8,025 8,039 8,053 8,067 8,081 8,095 8,109 8,123 8,137 8,151 8,165 8,179 8,193 8,207 8,221 8,235 40,000 40,000 40,050 40,100 40,150 40,200 40,250 40,300 40,350 40,400 40,450 40,500 40,550 40,600 40,650 40,700 40,750 40,800 40,850 40,900 40,950 40,050 40,100 40,150 40,200 40,250 40,300 40,350 40,400 40,450 40,500 40,550 40,600 40,650 40,700 40,750 40,800 40,850 40,900 40,950 41,000 8,334 8,348 8,362 8,376 8,390 8,404 8,418 8,432 8,446 8,460 8,474 8,488 8,502 8,516 8,530 8,544 8,558 8,572 8,586 8,600 6,410 6,424 6,438 6,452 6,466 6,480 6,494 6,508 6,522 6,536 6,550 6,564 6,578 6,592 6,606 6,620 6,634 6,648 6,662 6,676 8,809 8,823 8,837 8,851 8,865 8,879 8,893 8,907 8,921 8,935 8,949 8,963 8,977 8,991 9,005 9,019 9,033 9,047 9,061 9,075 Continued on next page Page 23 1993 Tax Table—Continued If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately Your tax is— Your tax is— Your tax is— 41,000 41,000 41,050 41,100 41,150 41,200 41,250 41,300 41,350 41,400 41,450 41,500 41,550 41,600 41,650 41,700 41,750 41,800 41,850 41,900 41,950 41,050 41,100 41,150 41,200 41,250 41,300 41,350 41,400 41,450 41,500 41,550 41,600 41,650 41,700 41,750 41,800 41,850 41,900 41,950 42,000 8,614 8,628 8,642 8,656 8,670 8,684 8,698 8,712 8,726 8,740 8,754 8,768 8,782 8,796 8,810 8,824 8,838 8,852 8,866 8,880 6,690 6,704 6,718 6,732 6,746 6,760 6,774 6,788 6,802 6,816 6,830 6,844 6,858 6,872 6,886 6,900 6,914 6,928 6,942 6,956 9,089 9,103 9,117 9,131 9,145 9,159 9,173 9,187 9,201 9,215 9,229 9,243 9,257 9,271 9,285 9,299 9,313 9,327 9,341 9,355 44,000 44,000 44,050 44,100 44,150 44,200 44,250 44,300 44,350 44,400 44,450 44,500 44,550 44,600 44,650 44,700 44,750 44,800 44,850 44,900 44,950 44,050 44,100 44,150 44,200 44,250 44,300 44,350 44,400 44,450 44,500 44,550 44,600 44,650 44,700 44,750 44,800 44,850 44,900 44,950 45,000 9,454 9,468 9,482 9,496 9,510 9,524 9,538 9,552 9,566 9,580 9,594 9,608 9,622 9,636 9,650 9,664 9,678 9,692 9,706 9,720 7,530 7,544 7,558 7,572 7,586 7,600 7,614 7,628 7,642 7,656 7,670 7,684 7,698 7,712 7,726 7,740 7,754 7,768 7,782 7,796 9,929 9,943 9,957 9,971 9,985 9,999 10,013 10,027 10,041 10,055 10,069 10,083 10,098 10,114 10,129 10,145 10,160 10,176 10,191 10,207 47,000 47,000 47,050 47,100 47,150 47,200 47,250 47,300 47,350 47,400 47,450 47,500 47,550 47,600 47,650 47,700 47,750 47,800 47,850 47,900 47,950 47,050 47,100 47,150 47,200 47,250 47,300 47,350 47,400 47,450 47,500 47,550 47,600 47,650 47,700 47,750 47,800 47,850 47,900 47,950 48,000 10,294 10,308 10,322 10,336 10,350 10,364 10,378 10,392 10,406 10,420 10,434 10,448 10,462 10,476 10,490 10,504 10,518 10,532 10,546 10,560 8,370 8,384 8,398 8,412 8,426 8,440 8,454 8,468 8,482 8,496 8,510 8,524 8,538 8,552 8,566 8,580 8,594 8,608 8,622 8,636 10,842 10,858 10,873 10,889 10,904 10,920 10,935 10,951 10,966 10,982 10,997 11,013 11,028 11,044 11,059 11,075 11,090 11,106 11,121 11,137 42,000 42,000 42,050 42,100 42,150 42,200 42,250 42,300 42,350 42,400 42,450 42,500 42,550 42,600 42,650 42,700 42,750 42,800 42,850 42,900 42,950 42,050 42,100 42,150 42,200 42,250 42,300 42,350 42,400 42,450 42,500 42,550 42,600 42,650 42,700 42,750 42,800 42,850 42,900 42,950 43,000 8,894 8,908 8,922 8,936 8,950 8,964 8,978 8,992 9,006 9,020 9,034 9,048 9,062 9,076 9,090 9,104 9,118 9,132 9,146 9,160 6,970 6,984 6,998 7,012 7,026 7,040 7,054 7,068 7,082 7,096 7,110 7,124 7,138 7,152 7,166 7,180 7,194 7,208 7,222 7,236 9,369 9,383 9,397 9,411 9,425 9,439 9,453 9,467 9,481 9,495 9,509 9,523 9,537 9,551 9,565 9,579 9,593 9,607 9,621 9,635 45,000 45,000 45,050 45,100 45,150 45,200 45,250 45,300 45,350 45,400 45,450 45,500 45,550 45,600 45,650 45,700 45,750 45,800 45,850 45,900 45,950 45,050 45,100 45,150 45,200 45,250 45,300 45,350 45,400 45,450 45,500 45,550 45,600 45,650 45,700 45,750 45,800 45,850 45,900 45,950 46,000 9,734 9,748 9,762 9,776 9,790 9,804 9,818 9,832 9,846 9,860 9,874 9,888 9,902 9,916 9,930 9,944 9,958 9,972 9,986 10,000 7,810 7,824 7,838 7,852 7,866 7,880 7,894 7,908 7,922 7,936 7,950 7,964 7,978 7,992 8,006 8,020 8,034 8,048 8,062 8,076 10,222 10,238 10,253 10,269 10,284 10,300 10,315 10,331 10,346 10,362 10,377 10,393 10,408 10,424 10,439 10,455 10,470 10,486 10,501 10,517 48,000 48,000 48,050 48,100 48,150 48,200 48,250 48,300 48,350 48,400 48,450 48,500 48,550 48,600 48,650 48,700 48,750 48,800 48,850 48,900 48,950 48,050 48,100 48,150 48,200 48,250 48,300 48,350 48,400 48,450 48,500 48,550 48,600 48,650 48,700 48,750 48,800 48,850 48,900 48,950 49,000 10,574 10,588 10,602 10,616 10,630 10,644 10,658 10,672 10,686 10,700 10,714 10,728 10,742 10,756 10,770 10,784 10,798 10,812 10,826 10,840 8,650 8,664 8,678 8,692 8,706 8,720 8,734 8,748 8,762 8,776 8,790 8,804 8,818 8,832 8,846 8,860 8,874 8,888 8,902 8,916 11,152 11,168 11,183 11,199 11,214 11,230 11,245 11,261 11,276 11,292 11,307 11,323 11,338 11,354 11,369 11,385 11,400 11,416 11,431 11,447 43,000 43,000 43,050 43,100 43,150 43,200 43,250 43,300 43,350 43,400 43,450 43,500 43,550 43,600 43,650 43,700 43,750 43,800 43,850 43,900 43,950 43,050 43,100 43,150 43,200 43,250 43,300 43,350 43,400 43,450 43,500 43,550 43,600 43,650 43,700 43,750 43,800 43,850 43,900 43,950 44,000 9,174 9,188 9,202 9,216 9,230 9,244 9,258 9,272 9,286 9,300 9,314 9,328 9,342 9,356 9,370 9,384 9,398 9,412 9,426 9,440 7,250 7,264 7,278 7,292 7,306 7,320 7,334 7,348 7,362 7,376 7,390 7,404 7,418 7,432 7,446 7,460 7,474 7,488 7,502 7,516 9,649 9,663 9,677 9,691 9,705 9,719 9,733 9,747 9,761 9,775 9,789 9,803 9,817 9,831 9,845 9,859 9,873 9,887 9,901 9,915 46,000 46,000 46,050 46,100 46,150 46,200 46,250 46,300 46,350 46,400 46,450 46,500 46,550 46,600 46,650 46,700 46,750 46,800 46,850 46,900 46,950 46,050 46,100 46,150 46,200 46,250 46,300 46,350 46,400 46,450 46,500 46,550 46,600 46,650 46,700 46,750 46,800 46,850 46,900 46,950 47,000 10,014 10,028 10,042 10,056 10,070 10,084 10,098 10,112 10,126 10,140 10,154 10,168 10,182 10,196 10,210 10,224 10,238 10,252 10,266 10,280 8,090 8,104 8,118 8,132 8,146 8,160 8,174 8,188 8,202 8,216 8,230 8,244 8,258 8,272 8,286 8,300 8,314 8,328 8,342 8,356 10,532 10,548 10,563 10,579 10,594 10,610 10,625 10,641 10,656 10,672 10,687 10,703 10,718 10,734 10,749 10,765 10,780 10,796 10,811 10,827 49,000 49,000 49,050 49,100 49,150 49,200 49,250 49,300 49,350 49,400 49,450 49,500 49,550 49,600 49,650 49,700 49,750 49,800 49,850 49,900 49,950 49,050 49,100 49,150 49,200 49,250 49,300 49,350 49,400 49,450 49,500 49,550 49,600 49,650 49,700 49,750 49,800 49,850 49,900 49,950 50,000 10,854 10,868 10,882 10,896 10,910 10,924 10,938 10,952 10,966 10,980 10,994 11,008 11,022 11,036 11,050 11,064 11,078 11,092 11,106 11,120 8,930 8,944 8,958 8,972 8,986 9,000 9,014 9,028 9,042 9,056 9,070 9,084 9,098 9,112 9,126 9,140 9,154 9,168 9,182 9,196 11,462 11,478 11,493 11,509 11,524 11,540 11,555 11,571 11,586 11,602 11,617 11,633 11,648 11,664 11,679 11,695 11,710 11,726 11,741 11,757 Continued on next page Page 24 1993 Tax Table—Continued If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately Your tax is— Your tax is— Your tax is— 50,000 50,000 50,050 50,100 50,150 50,200 50,250 50,300 50,350 50,400 50,450 50,500 50,550 50,600 50,650 50,700 50,750 50,800 50,850 50,900 50,950 50,050 50,100 50,150 50,200 50,250 50,300 50,350 50,400 50,450 50,500 50,550 50,600 50,650 50,700 50,750 50,800 50,850 50,900 50,950 51,000 11,134 11,148 11,162 11,176 11,190 11,204 11,218 11,232 11,246 11,260 11,274 11,288 11,302 11,316 11,330 11,344 11,358 11,372 11,386 11,400 9,210 9,224 9,238 9,252 9,266 9,280 9,294 9,308 9,322 9,336 9,350 9,364 9,378 9,392 9,406 9,420 9,434 9,448 9,462 9,476 11,772 11,788 11,803 11,819 11,834 11,850 11,865 11,881 11,896 11,912 11,927 11,943 11,958 11,974 11,989 12,005 12,020 12,036 12,051 12,067 53,000 53,000 53,050 53,100 53,150 53,200 53,250 53,300 53,350 53,400 53,450 53,500 53,550 53,600 53,650 53,700 53,750 53,800 53,850 53,900 53,950 53,050 53,100 53,150 53,200 53,250 53,300 53,350 53,400 53,450 53,500 53,550 53,600 53,650 53,700 53,750 53,800 53,850 53,900 53,950 54,000 11,974 11,988 12,002 12,016 12,030 12,044 12,058 12,072 12,086 12,100 12,115 12,130 12,146 12,161 12,177 12,192 12,208 12,223 12,239 12,254 10,050 10,064 10,078 10,092 10,106 10,120 10,134 10,148 10,162 10,176 10,190 10,204 10,218 10,232 10,246 10,260 10,274 10,288 10,302 10,316 12,702 12,718 12,733 12,749 12,764 12,780 12,795 12,811 12,826 12,842 12,857 12,873 12,888 12,904 12,919 12,935 12,950 12,966 12,981 12,997 56,000 56,000 56,050 56,100 56,150 56,200 56,250 56,300 56,350 56,400 56,450 56,500 56,550 56,600 56,650 56,700 56,750 56,800 56,850 56,900 56,950 56,050 56,100 56,150 56,200 56,250 56,300 56,350 56,400 56,450 56,500 56,550 56,600 56,650 56,700 56,750 56,800 56,850 56,900 56,950 57,000 12,890 12,905 12,921 12,936 12,952 12,967 12,983 12,998 13,014 13,029 13,045 13,060 13,076 13,091 13,107 13,122 13,138 13,153 13,169 13,184 10,890 10,904 10,918 10,932 10,946 10,960 10,974 10,988 11,002 11,016 11,030 11,044 11,058 11,072 11,086 11,100 11,114 11,128 11,142 11,156 13,632 13,648 13,663 13,679 13,694 13,710 13,725 13,741 13,756 13,772 13,787 13,803 13,818 13,834 13,849 13,865 13,880 13,896 13,911 13,927 51,000 51,000 51,050 51,100 51,150 51,200 51,250 51,300 51,350 51,400 51,450 51,500 51,550 51,600 51,650 51,700 51,750 51,800 51,850 51,900 51,950 51,050 51,100 51,150 51,200 51,250 51,300 51,350 51,400 51,450 51,500 51,550 51,600 51,650 51,700 51,750 51,800 51,850 51,900 51,950 52,000 11,414 11,428 11,442 11,456 11,470 11,484 11,498 11,512 11,526 11,540 11,554 11,568 11,582 11,596 11,610 11,624 11,638 11,652 11,666 11,680 9,490 9,504 9,518 9,532 9,546 9,560 9,574 9,588 9,602 9,616 9,630 9,644 9,658 9,672 9,686 9,700 9,714 9,728 9,742 9,756 12,082 12,098 12,113 12,129 12,144 12,160 12,175 12,191 12,206 12,222 12,237 12,253 12,268 12,284 12,299 12,315 12,330 12,346 12,361 12,377 54,000 54,000 54,050 54,100 54,150 54,200 54,250 54,300 54,350 54,400 54,450 54,500 54,550 54,600 54,650 54,700 54,750 54,800 54,850 54,900 54,950 54,050 54,100 54,150 54,200 54,250 54,300 54,350 54,400 54,450 54,500 54,550 54,600 54,650 54,700 54,750 54,800 54,850 54,900 54,950 55,000 12,270 12,285 12,301 12,316 12,332 12,347 12,363 12,378 12,394 12,409 12,425 12,440 12,456 12,471 12,487 12,502 12,518 12,533 12,549 12,564 10,330 10,344 10,358 10,372 10,386 10,400 10,414 10,428 10,442 10,456 10,470 10,484 10,498 10,512 10,526 10,540 10,554 10,568 10,582 10,596 13,012 13,028 13,043 13,059 13,074 13,090 13,105 13,121 13,136 13,152 13,167 13,183 13,198 13,214 13,229 13,245 13,260 13,276 13,291 13,307 57,000 57,000 57,050 57,100 57,150 57,200 57,250 57,300 57,350 57,400 57,450 57,500 57,550 57,600 57,650 57,700 57,750 57,800 57,850 57,900 57,950 57,050 57,100 57,150 57,200 57,250 57,300 57,350 57,400 57,450 57,500 57,550 57,600 57,650 57,700 57,750 57,800 57,850 57,900 57,950 58,000 13,200 13,215 13,231 13,246 13,262 13,277 13,293 13,308 13,324 13,339 13,355 13,370 13,386 13,401 13,417 13,432 13,448 13,463 13,479 13,494 11,170 11,184 11,198 11,212 11,226 11,240 11,254 11,268 11,282 11,296 11,310 11,324 11,338 11,352 11,366 11,380 11,394 11,408 11,422 11,436 13,942 13,958 13,973 13,989 14,004 14,020 14,035 14,051 14,066 14,082 14,097 14,113 14,128 14,144 14,159 14,175 14,190 14,206 14,221 14,237 52,000 52,000 52,050 52,100 52,150 52,200 52,250 52,300 52,350 52,400 52,450 52,500 52,550 52,600 52,650 52,700 52,750 52,800 52,850 52,900 52,950 52,050 52,100 52,150 52,200 52,250 52,300 52,350 52,400 52,450 52,500 52,550 52,600 52,650 52,700 52,750 52,800 52,850 52,900 52,950 53,000 11,694 11,708 11,722 11,736 11,750 11,764 11,778 11,792 11,806 11,820 11,834 11,848 11,862 11,876 11,890 11,904 11,918 11,932 11,946 11,960 9,770 9,784 9,798 9,812 9,826 9,840 9,854 9,868 9,882 9,896 9,910 9,924 9,938 9,952 9,966 9,980 9,994 10,008 10,022 10,036 12,392 12,408 12,423 12,439 12,454 12,470 12,485 12,501 12,516 12,532 12,547 12,563 12,578 12,594 12,609 12,625 12,640 12,656 12,671 12,687 55,000 55,000 55,050 55,100 55,150 55,200 55,250 55,300 55,350 55,400 55,450 55,500 55,550 55,600 55,650 55,700 55,750 55,800 55,850 55,900 55,950 55,050 55,100 55,150 55,200 55,250 55,300 55,350 55,400 55,450 55,500 55,550 55,600 55,650 55,700 55,750 55,800 55,850 55,900 55,950 56,000 12,580 12,595 12,611 12,626 12,642 12,657 12,673 12,688 12,704 12,719 12,735 12,750 12,766 12,781 12,797 12,812 12,828 12,843 12,859 12,874 10,610 10,624 10,638 10,652 10,666 10,680 10,694 10,708 10,722 10,736 10,750 10,764 10,778 10,792 10,806 10,820 10,834 10,848 10,862 10,876 13,322 13,338 13,353 13,369 13,384 13,400 13,415 13,431 13,446 13,462 13,477 13,493 13,508 13,524 13,539 13,555 13,570 13,586 13,601 13,617 58,000 58,000 58,050 58,100 58,150 58,200 58,250 58,300 58,350 58,400 58,450 58,500 58,550 58,600 58,650 58,700 58,750 58,800 58,850 58,900 58,950 58,050 58,100 58,150 58,200 58,250 58,300 58,350 58,400 58,450 58,500 58,550 58,600 58,650 58,700 58,750 58,800 58,850 58,900 58,950 59,000 13,510 13,525 13,541 13,556 13,572 13,587 13,603 13,618 13,634 13,649 13,665 13,680 13,696 13,711 13,727 13,742 13,758 13,773 13,789 13,804 11,450 11,464 11,478 11,492 11,506 11,520 11,534 11,548 11,562 11,576 11,590 11,604 11,618 11,632 11,646 11,660 11,674 11,688 11,702 11,716 14,252 14,268 14,283 14,299 14,314 14,330 14,345 14,361 14,376 14,392 14,407 14,423 14,438 14,454 14,469 14,485 14,500 14,516 14,531 14,547 Continued on next page Page 25 1993 Tax Table—Continued If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately Your tax is— Your tax is— Your tax is— 59,000 59,000 59,050 59,100 59,150 59,200 59,250 59,300 59,350 59,400 59,450 59,500 59,550 59,600 59,650 59,700 59,750 59,800 59,850 59,900 59,950 59,050 59,100 59,150 59,200 59,250 59,300 59,350 59,400 59,450 59,500 59,550 59,600 59,650 59,700 59,750 59,800 59,850 59,900 59,950 60,000 13,820 13,835 13,851 13,866 13,882 13,897 13,913 13,928 13,944 13,959 13,975 13,990 14,006 14,021 14,037 14,052 14,068 14,083 14,099 14,114 11,730 11,744 11,758 11,772 11,786 11,800 11,814 11,828 11,842 11,856 11,870 11,884 11,898 11,912 11,926 11,940 11,954 11,968 11,982 11,996 14,562 14,578 14,593 14,609 14,624 14,640 14,655 14,671 14,686 14,702 14,717 14,733 14,748 14,764 14,779 14,795 14,810 14,826 14,841 14,857 62,000 62,000 62,050 62,100 62,150 62,200 62,250 62,300 62,350 62,400 62,450 62,500 62,550 62,600 62,650 62,700 62,750 62,800 62,850 62,900 62,950 62,050 62,100 62,150 62,200 62,250 62,300 62,350 62,400 62,450 62,500 62,550 62,600 62,650 62,700 62,750 62,800 62,850 62,900 62,950 63,000 14,750 14,765 14,781 14,796 14,812 14,827 14,843 14,858 14,874 14,889 14,905 14,920 14,936 14,951 14,967 14,982 14,998 15,013 15,029 15,044 12,570 12,584 12,598 12,612 12,626 12,640 12,654 12,668 12,682 12,696 12,710 12,724 12,738 12,752 12,766 12,780 12,794 12,808 12,822 12,836 15,492 15,508 15,523 15,539 15,554 15,570 15,585 15,601 15,616 15,632 15,647 15,663 15,678 15,694 15,709 15,725 15,740 15,756 15,771 15,787 65,000 65,000 65,050 65,100 65,150 65,200 65,250 65,300 65,350 65,400 65,450 65,500 65,550 65,600 65,650 65,700 65,750 65,800 65,850 65,900 65,950 65,050 65,100 65,150 65,200 65,250 65,300 65,350 65,400 65,450 65,500 65,550 65,600 65,650 65,700 65,750 65,800 65,850 65,900 65,950 66,000 15,680 15,695 15,711 15,726 15,742 15,757 15,773 15,788 15,804 15,819 15,835 15,850 15,866 15,881 15,897 15,912 15,928 15,943 15,959 15,974 13,410 13,424 13,438 13,452 13,466 13,480 13,494 13,508 13,522 13,536 13,550 13,564 13,578 13,592 13,606 13,620 13,634 13,648 13,662 13,676 16,422 16,438 16,453 16,469 16,484 16,500 16,515 16,531 16,546 16,562 16,577 16,593 16,608 16,624 16,639 16,655 16,670 16,686 16,701 16,717 60,000 60,000 60,050 60,100 60,150 60,200 60,250 60,300 60,350 60,400 60,450 60,500 60,550 60,600 60,650 60,700 60,750 60,800 60,850 60,900 60,950 60,050 60,100 60,150 60,200 60,250 60,300 60,350 60,400 60,450 60,500 60,550 60,600 60,650 60,700 60,750 60,800 60,850 60,900 60,950 61,000 14,130 14,145 14,161 14,176 14,192 14,207 14,223 14,238 14,254 14,269 14,285 14,300 14,316 14,331 14,347 14,362 14,378 14,393 14,409 14,424 12,010 12,024 12,038 12,052 12,066 12,080 12,094 12,108 12,122 12,136 12,150 12,164 12,178 12,192 12,206 12,220 12,234 12,248 12,262 12,276 14,872 14,888 14,903 14,919 14,934 14,950 14,965 14,981 14,996 15,012 15,027 15,043 15,058 15,074 15,089 15,105 15,120 15,136 15,151 15,167 63,000 63,000 63,050 63,100 63,150 63,200 63,250 63,300 63,350 63,400 63,450 63,500 63,550 63,600 63,650 63,700 63,750 63,800 63,850 63,900 63,950 63,050 63,100 63,150 63,200 63,250 63,300 63,350 63,400 63,450 63,500 63,550 63,600 63,650 63,700 63,750 63,800 63,850 63,900 63,950 64,000 15,060 15,075 15,091 15,106 15,122 15,137 15,153 15,168 15,184 15,199 15,215 15,230 15,246 15,261 15,277 15,292 15,308 15,323 15,339 15,354 12,850 12,864 12,878 12,892 12,906 12,920 12,934 12,948 12,962 12,976 12,990 13,004 13,018 13,032 13,046 13,060 13,074 13,088 13,102 13,116 15,802 15,818 15,833 15,849 15,864 15,880 15,895 15,911 15,926 15,942 15,957 15,973 15,988 16,004 16,019 16,035 16,050 16,066 16,081 16,097 66,000 66,000 66,050 66,100 66,150 66,200 66,250 66,300 66,350 66,400 66,450 66,500 66,550 66,600 66,650 66,700 66,750 66,800 66,850 66,900 66,950 66,050 66,100 66,150 66,200 66,250 66,300 66,350 66,400 66,450 66,500 66,550 66,600 66,650 66,700 66,750 66,800 66,850 66,900 66,950 67,000 15,990 16,005 16,021 16,036 16,052 16,067 16,083 16,098 16,114 16,129 16,145 16,160 16,176 16,191 16,207 16,222 16,238 16,253 16,269 16,284 13,690 13,704 13,718 13,732 13,746 13,760 13,774 13,788 13,802 13,816 13,830 13,844 13,858 13,872 13,886 13,900 13,914 13,928 13,942 13,956 16,732 16,748 16,763 16,779 16,794 16,810 16,825 16,841 16,856 16,872 16,887 16,903 16,918 16,934 16,949 16,965 16,980 16,996 17,011 17,027 61,000 61,000 61,050 61,100 61,150 61,200 61,250 61,300 61,350 61,400 61,450 61,500 61,550 61,600 61,650 61,700 61,750 61,800 61,850 61,900 61,950 61,050 61,100 61,150 61,200 61,250 61,300 61,350 61,400 61,450 61,500 61,550 61,600 61,650 61,700 61,750 61,800 61,850 61,900 61,950 62,000 14,440 14,455 14,471 14,486 14,502 14,517 14,533 14,548 14,564 14,579 14,595 14,610 14,626 14,641 14,657 14,672 14,688 14,703 14,719 14,734 12,290 12,304 12,318 12,332 12,346 12,360 12,374 12,388 12,402 12,416 12,430 12,444 12,458 12,472 12,486 12,500 12,514 12,528 12,542 12,556 15,182 15,198 15,213 15,229 15,244 15,260 15,275 15,291 15,306 15,322 15,337 15,353 15,368 15,384 15,399 15,415 15,430 15,446 15,461 15,477 64,000 64,000 64,050 64,100 64,150 64,200 64,250 64,300 64,350 64,400 64,450 64,500 64,550 64,600 64,650 64,700 64,750 64,800 64,850 64,900 64,950 64,050 64,100 64,150 64,200 64,250 64,300 64,350 64,400 64,450 64,500 64,550 64,600 64,650 64,700 64,750 64,800 64,850 64,900 64,950 65,000 15,370 15,385 15,401 15,416 15,432 15,447 15,463 15,478 15,494 15,509 15,525 15,540 15,556 15,571 15,587 15,602 15,618 15,633 15,649 15,664 13,130 13,144 13,158 13,172 13,186 13,200 13,214 13,228 13,242 13,256 13,270 13,284 13,298 13,312 13,326 13,340 13,354 13,368 13,382 13,396 16,112 16,128 16,143 16,159 16,174 16,190 16,205 16,221 16,236 16,252 16,267 16,283 16,298 16,314 16,329 16,345 16,360 16,376 16,391 16,407 67,000 67,000 67,050 67,100 67,150 67,200 67,250 67,300 67,350 67,400 67,450 67,500 67,550 67,600 67,650 67,700 67,750 67,800 67,850 67,900 67,950 67,050 67,100 67,150 67,200 67,250 67,300 67,350 67,400 67,450 67,500 67,550 67,600 67,650 67,700 67,750 67,800 67,850 67,900 67,950 68,000 16,300 16,315 16,331 16,346 16,362 16,377 16,393 16,408 16,424 16,439 16,455 16,470 16,486 16,501 16,517 16,532 16,548 16,563 16,579 16,594 13,970 13,984 13,998 14,012 14,026 14,040 14,054 14,068 14,082 14,096 14,110 14,124 14,138 14,152 14,166 14,180 14,194 14,208 14,222 14,236 17,042 17,058 17,073 17,089 17,104 17,120 17,135 17,151 17,166 17,182 17,197 17,213 17,228 17,244 17,259 17,275 17,290 17,306 17,321 17,337 Continued on next page Page 26 1993 Tax Table—Continued If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately Your tax is— Your tax is— Your tax is— 68,000 68,000 68,050 68,100 68,150 68,200 68,250 68,300 68,350 68,400 68,450 68,500 68,550 68,600 68,650 68,700 68,750 68,800 68,850 68,900 68,950 68,050 68,100 68,150 68,200 68,250 68,300 68,350 68,400 68,450 68,500 68,550 68,600 68,650 68,700 68,750 68,800 68,850 68,900 68,950 69,000 16,610 16,625 16,641 16,656 16,672 16,687 16,703 16,718 16,734 16,749 16,765 16,780 16,796 16,811 16,827 16,842 16,858 16,873 16,889 16,904 14,250 14,264 14,278 14,292 14,306 14,320 14,334 14,348 14,362 14,376 14,390 14,404 14,418 14,432 14,446 14,460 14,474 14,488 14,502 14,516 17,352 17,368 17,383 17,399 17,414 17,430 17,445 17,461 17,476 17,492 17,507 17,523 17,538 17,554 17,569 17,585 17,600 17,616 17,631 17,647 71,000 71,000 71,050 71,100 71,150 71,200 71,250 71,300 71,350 71,400 71,450 71,500 71,550 71,600 71,650 71,700 71,750 71,800 71,850 71,900 71,950 71,050 71,100 71,150 71,200 71,250 71,300 71,350 71,400 71,450 71,500 71,550 71,600 71,650 71,700 71,750 71,800 71,850 71,900 71,950 72,000 17,540 17,555 17,571 17,586 17,602 17,617 17,633 17,648 17,664 17,679 17,695 17,710 17,726 17,741 17,757 17,772 17,788 17,803 17,819 17,834 15,090 15,104 15,118 15,132 15,146 15,160 15,174 15,188 15,202 15,216 15,230 15,244 15,258 15,272 15,286 15,300 15,314 15,328 15,342 15,356 18,333 18,351 18,369 18,387 18,405 18,423 18,441 18,459 18,477 18,495 18,513 18,531 18,549 18,567 18,585 18,603 18,621 18,639 18,657 18,675 74,000 74,000 74,050 74,100 74,150 74,200 74,250 74,300 74,350 74,400 74,450 74,500 74,550 74,600 74,650 74,700 74,750 74,800 74,850 74,900 74,950 74,050 74,100 74,150 74,200 74,250 74,300 74,350 74,400 74,450 74,500 74,550 74,600 74,650 74,700 74,750 74,800 74,850 74,900 74,950 75,000 18,470 18,485 18,501 18,516 18,532 18,547 18,563 18,578 18,594 18,609 18,625 18,640 18,656 18,671 18,687 18,702 18,718 18,733 18,749 18,764 15,930 15,944 15,958 15,972 15,986 16,000 16,014 16,028 16,042 16,056 16,070 16,084 16,098 16,112 16,126 16,140 16,154 16,168 16,182 16,196 19,413 19,431 19,449 19,467 19,485 19,503 19,521 19,539 19,557 19,575 19,593 19,611 19,629 19,647 19,665 19,683 19,701 19,719 19,737 19,755 69,000 69,000 69,050 69,100 69,150 69,200 69,250 69,300 69,350 69,400 69,450 69,500 69,550 69,600 69,650 69,700 69,750 69,800 69,850 69,900 69,950 69,050 69,100 69,150 69,200 69,250 69,300 69,350 69,400 69,450 69,500 69,550 69,600 69,650 69,700 69,750 69,800 69,850 69,900 69,950 70,000 16,920 16,935 16,951 16,966 16,982 16,997 17,013 17,028 17,044 17,059 17,075 17,090 17,106 17,121 17,137 17,152 17,168 17,183 17,199 17,214 14,530 14,544 14,558 14,572 14,586 14,600 14,614 14,628 14,642 14,656 14,670 14,684 14,698 14,712 14,726 14,740 14,754 14,768 14,782 14,796 17,662 17,678 17,693 17,709 17,724 17,740 17,755 17,771 17,786 17,802 17,817 17,833 17,848 17,864 17,879 17,895 17,910 17,926 17,941 17,957 72,000 72,000 72,050 72,100 72,150 72,200 72,250 72,300 72,350 72,400 72,450 72,500 72,550 72,600 72,650 72,700 72,750 72,800 72,850 72,900 72,950 72,050 72,100 72,150 72,200 72,250 72,300 72,350 72,400 72,450 72,500 72,550 72,600 72,650 72,700 72,750 72,800 72,850 72,900 72,950 73,000 17,850 17,865 17,881 17,896 17,912 17,927 17,943 17,958 17,974 17,989 18,005 18,020 18,036 18,051 18,067 18,082 18,098 18,113 18,129 18,144 15,370 15,384 15,398 15,412 15,426 15,440 15,454 15,468 15,482 15,496 15,510 15,524 15,538 15,552 15,566 15,580 15,594 15,608 15,622 15,636 18,693 18,711 18,729 18,747 18,765 18,783 18,801 18,819 18,837 18,855 18,873 18,891 18,909 18,927 18,945 18,963 18,981 18,999 19,017 19,035 75,000 75,000 75,050 75,100 75,150 75,200 75,250 75,300 75,350 75,400 75,450 75,500 75,550 75,600 75,650 75,700 75,750 75,800 75,850 75,900 75,950 75,050 75,100 75,150 75,200 75,250 75,300 75,350 75,400 75,450 75,500 75,550 75,600 75,650 75,700 75,750 75,800 75,850 75,900 75,950 76,000 18,780 18,795 18,811 18,826 18,842 18,857 18,873 18,888 18,904 18,919 18,935 18,950 18,966 18,981 18,997 19,012 19,028 19,043 19,059 19,074 16,210 16,224 16,238 16,252 16,266 16,280 16,294 16,308 16,322 16,336 16,350 16,364 16,378 16,392 16,406 16,420 16,434 16,448 16,462 16,476 19,773 19,791 19,809 19,827 19,845 19,863 19,881 19,899 19,917 19,935 19,953 19,971 19,989 20,007 20,025 20,043 20,061 20,079 20,097 20,115 70,000 70,000 70,050 70,100 70,150 70,200 70,250 70,300 70,350 70,400 70,450 70,500 70,550 70,600 70,650 70,700 70,750 70,800 70,850 70,900 70,950 70,050 70,100 70,150 70,200 70,250 70,300 70,350 70,400 70,450 70,500 70,550 70,600 70,650 70,700 70,750 70,800 70,850 70,900 70,950 71,000 17,230 17,245 17,261 17,276 17,292 17,307 17,323 17,338 17,354 17,369 17,385 17,400 17,416 17,431 17,447 17,462 17,478 17,493 17,509 17,524 14,810 14,824 14,838 14,852 14,866 14,880 14,894 14,908 14,922 14,936 14,950 14,964 14,978 14,992 15,006 15,020 15,034 15,048 15,062 15,076 17,973 17,991 18,009 18,027 18,045 18,063 18,081 18,099 18,117 18,135 18,153 18,171 18,189 18,207 18,225 18,243 18,261 18,279 18,297 18,315 73,000 73,000 73,050 73,100 73,150 73,200 73,250 73,300 73,350 73,400 73,450 73,500 73,550 73,600 73,650 73,700 73,750 73,800 73,850 73,900 73,950 73,050 73,100 73,150 73,200 73,250 73,300 73,350 73,400 73,450 73,500 73,550 73,600 73,650 73,700 73,750 73,800 73,850 73,900 73,950 74,000 18,160 18,175 18,191 18,206 18,222 18,237 18,253 18,268 18,284 18,299 18,315 18,330 18,346 18,361 18,377 18,392 18,408 18,423 18,439 18,454 15,650 15,664 15,678 15,692 15,706 15,720 15,734 15,748 15,762 15,776 15,790 15,804 15,818 15,832 15,846 15,860 15,874 15,888 15,902 15,916 19,053 19,071 19,089 19,107 19,125 19,143 19,161 19,179 19,197 19,215 19,233 19,251 19,269 19,287 19,305 19,323 19,341 19,359 19,377 19,395 76,000 76,000 76,050 76,100 76,150 76,200 76,250 76,300 76,350 76,400 76,450 76,500 76,550 76,600 76,650 76,700 76,750 76,800 76,850 76,900 76,950 76,050 76,100 76,150 76,200 76,250 76,300 76,350 76,400 76,450 76,500 76,550 76,600 76,650 76,700 76,750 76,800 76,850 76,900 76,950 77,000 19,090 19,105 19,121 19,136 19,152 19,167 19,183 19,198 19,214 19,229 19,245 19,260 19,276 19,291 19,307 19,322 19,338 19,353 19,369 19,384 16,490 16,504 16,518 16,532 16,546 16,560 16,574 16,588 16,602 16,616 16,630 16,644 16,658 16,672 16,686 16,700 16,714 16,728 16,742 16,756 20,133 20,151 20,169 20,187 20,205 20,223 20,241 20,259 20,277 20,295 20,313 20,331 20,349 20,367 20,385 20,403 20,421 20,439 20,457 20,475 Continued on next page Page 27 1993 Tax Table—Continued If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately Your tax is— Your tax is— Your tax is— 77,000 77,000 77,050 77,100 77,150 77,200 77,250 77,300 77,350 77,400 77,450 77,500 77,550 77,600 77,650 77,700 77,750 77,800 77,850 77,900 77,950 77,050 77,100 77,150 77,200 77,250 77,300 77,350 77,400 77,450 77,500 77,550 77,600 77,650 77,700 77,750 77,800 77,850 77,900 77,950 78,000 19,400 19,415 19,431 19,446 19,462 19,477 19,493 19,508 19,524 19,539 19,555 19,570 19,586 19,601 19,617 19,632 19,648 19,663 19,679 19,694 16,770 16,784 16,798 16,812 16,826 16,840 16,854 16,868 16,882 16,896 16,910 16,924 16,938 16,952 16,966 16,980 16,994 17,008 17,022 17,036 20,493 20,511 20,529 20,547 20,565 20,583 20,601 20,619 20,637 20,655 20,673 20,691 20,709 20,727 20,745 20,763 20,781 20,799 20,817 20,835 80,000 80,000 80,050 80,100 80,150 80,200 80,250 80,300 80,350 80,400 80,450 80,500 80,550 80,600 80,650 80,700 80,750 80,800 80,850 80,900 80,950 80,050 80,100 80,150 80,200 80,250 80,300 80,350 80,400 80,450 80,500 80,550 80,600 80,650 80,700 80,750 80,800 80,850 80,900 80,950 81,000 20,330 20,345 20,361 20,376 20,392 20,407 20,423 20,438 20,454 20,469 20,485 20,500 20,516 20,531 20,547 20,562 20,578 20,593 20,609 20,624 17,610 17,624 17,638 17,652 17,666 17,680 17,694 17,708 17,722 17,736 17,750 17,764 17,778 17,792 17,806 17,820 17,834 17,848 17,862 17,876 21,573 21,591 21,609 21,627 21,645 21,663 21,681 21,699 21,717 21,735 21,753 21,771 21,789 21,807 21,825 21,843 21,861 21,879 21,897 21,915 83,000 83,000 83,050 83,100 83,150 83,200 83,250 83,300 83,350 83,400 83,450 83,500 83,550 83,600 83,650 83,700 83,750 83,800 83,850 83,900 83,950 83,050 83,100 83,150 83,200 83,250 83,300 83,350 83,400 83,450 83,500 83,550 83,600 83,650 83,700 83,750 83,800 83,850 83,900 83,950 84,000 21,260 21,275 21,291 21,306 21,322 21,337 21,353 21,368 21,384 21,399 21,415 21,430 21,446 21,461 21,477 21,492 21,508 21,523 21,539 21,554 18,450 18,464 18,478 18,492 18,506 18,520 18,534 18,548 18,562 18,576 18,590 18,604 18,618 18,632 18,646 18,660 18,674 18,688 18,702 18,716 22,653 22,671 22,689 22,707 22,725 22,743 22,761 22,779 22,797 22,815 22,833 22,851 22,869 22,887 22,905 22,923 22,941 22,959 22,977 22,995 78,000 78,000 78,050 78,100 78,150 78,200 78,250 78,300 78,350 78,400 78,450 78,500 78,550 78,600 78,650 78,700 78,750 78,800 78,850 78,900 78,950 78,050 78,100 78,150 78,200 78,250 78,300 78,350 78,400 78,450 78,500 78,550 78,600 78,650 78,700 78,750 78,800 78,850 78,900 78,950 79,000 19,710 19,725 19,741 19,756 19,772 19,787 19,803 19,818 19,834 19,849 19,865 19,880 19,896 19,911 19,927 19,942 19,958 19,973 19,989 20,004 17,050 17,064 17,078 17,092 17,106 17,120 17,134 17,148 17,162 17,176 17,190 17,204 17,218 17,232 17,246 17,260 17,274 17,288 17,302 17,316 20,853 20,871 20,889 20,907 20,925 20,943 20,961 20,979 20,997 21,015 21,033 21,051 21,069 21,087 21,105 21,123 21,141 21,159 21,177 21,195 81,000 81,000 81,050 81,100 81,150 81,200 81,250 81,300 81,350 81,400 81,450 81,500 81,550 81,600 81,650 81,700 81,750 81,800 81,850 81,900 81,950 81,050 81,100 81,150 81,200 81,250 81,300 81,350 81,400 81,450 81,500 81,550 81,600 81,650 81,700 81,750 81,800 81,850 81,900 81,950 82,000 20,640 20,655 20,671 20,686 20,702 20,717 20,733 20,748 20,764 20,779 20,795 20,810 20,826 20,841 20,857 20,872 20,888 20,903 20,919 20,934 17,890 17,904 17,918 17,932 17,946 17,960 17,974 17,988 18,002 18,016 18,030 18,044 18,058 18,072 18,086 18,100 18,114 18,128 18,142 18,156 21,933 21,951 21,969 21,987 22,005 22,023 22,041 22,059 22,077 22,095 22,113 22,131 22,149 22,167 22,185 22,203 22,221 22,239 22,257 22,275 84,000 84,000 84,050 84,100 84,150 84,200 84,250 84,300 84,350 84,400 84,450 84,500 84,550 84,600 84,650 84,700 84,750 84,800 84,850 84,900 84,950 84,050 84,100 84,150 84,200 84,250 84,300 84,350 84,400 84,450 84,500 84,550 84,600 84,650 84,700 84,750 84,800 84,850 84,900 84,950 85,000 21,570 21,585 21,601 21,616 21,632 21,647 21,663 21,678 21,694 21,709 21,725 21,740 21,756 21,771 21,787 21,802 21,818 21,833 21,849 21,864 18,730 18,744 18,758 18,772 18,786 18,800 18,814 18,828 18,842 18,856 18,870 18,884 18,898 18,912 18,926 18,940 18,954 18,968 18,982 18,996 23,013 23,031 23,049 23,067 23,085 23,103 23,121 23,139 23,157 23,175 23,193 23,211 23,229 23,247 23,265 23,283 23,301 23,319 23,337 23,355 79,000 79,000 79,050 79,100 79,150 79,200 79,250 79,300 79,350 79,400 79,450 79,500 79,550 79,600 79,650 79,700 79,750 79,800 79,850 79,900 79,950 79,050 79,100 79,150 79,200 79,250 79,300 79,350 79,400 79,450 79,500 79,550 79,600 79,650 79,700 79,750 79,800 79,850 79,900 79,950 80,000 20,020 20,035 20,051 20,066 20,082 20,097 20,113 20,128 20,144 20,159 20,175 20,190 20,206 20,221 20,237 20,252 20,268 20,283 20,299 20,314 17,330 17,344 17,358 17,372 17,386 17,400 17,414 17,428 17,442 17,456 17,470 17,484 17,498 17,512 17,526 17,540 17,554 17,568 17,582 17,596 21,213 21,231 21,249 21,267 21,285 21,303 21,321 21,339 21,357 21,375 21,393 21,411 21,429 21,447 21,465 21,483 21,501 21,519 21,537 21,555 82,000 82,000 82,050 82,100 82,150 82,200 82,250 82,300 82,350 82,400 82,450 82,500 82,550 82,600 82,650 82,700 82,750 82,800 82,850 82,900 82,950 82,050 82,100 82,150 82,200 82,250 82,300 82,350 82,400 82,450 82,500 82,550 82,600 82,650 82,700 82,750 82,800 82,850 82,900 82,950 83,000 20,950 20,965 20,981 20,996 21,012 21,027 21,043 21,058 21,074 21,089 21,105 21,120 21,136 21,151 21,167 21,182 21,198 21,213 21,229 21,244 18,170 18,184 18,198 18,212 18,226 18,240 18,254 18,268 18,282 18,296 18,310 18,324 18,338 18,352 18,366 18,380 18,394 18,408 18,422 18,436 22,293 22,311 22,329 22,347 22,365 22,383 22,401 22,419 22,437 22,455 22,473 22,491 22,509 22,527 22,545 22,563 22,581 22,599 22,617 22,635 85,000 85,000 85,050 85,100 85,150 85,200 85,250 85,300 85,350 85,400 85,450 85,500 85,550 85,600 85,650 85,700 85,750 85,800 85,850 85,900 85,950 85,050 85,100 85,150 85,200 85,250 85,300 85,350 85,400 85,450 85,500 85,550 85,600 85,650 85,700 85,750 85,800 85,850 85,900 85,950 86,000 21,880 21,895 21,911 21,926 21,942 21,957 21,973 21,988 22,004 22,019 22,035 22,050 22,066 22,081 22,097 22,112 22,128 22,143 22,159 22,174 19,010 19,024 19,038 19,052 19,066 19,080 19,094 19,108 19,122 19,136 19,150 19,164 19,178 19,192 19,206 19,220 19,234 19,248 19,262 19,276 23,373 23,391 23,409 23,427 23,445 23,463 23,481 23,499 23,517 23,535 23,553 23,571 23,589 23,607 23,625 23,643 23,661 23,679 23,697 23,715 Continued on next page Page 28 1993 Tax Table—Continued If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately Your tax is— Your tax is— Your tax is— 86,000 86,000 86,050 86,100 86,150 86,200 86,250 86,300 86,350 86,400 86,450 86,500 86,550 86,600 86,650 86,700 86,750 86,800 86,850 86,900 86,950 86,050 86,100 86,150 86,200 86,250 86,300 86,350 86,400 86,450 86,500 86,550 86,600 86,650 86,700 86,750 86,800 86,850 86,900 86,950 87,000 22,190 22,205 22,221 22,236 22,252 22,267 22,283 22,298 22,314 22,329 22,345 22,360 22,376 22,391 22,407 22,422 22,438 22,453 22,469 22,484 19,290 19,304 19,318 19,332 19,346 19,360 19,374 19,388 19,402 19,416 19,430 19,444 19,458 19,472 19,486 19,500 19,514 19,528 19,542 19,556 23,733 23,751 23,769 23,787 23,805 23,823 23,841 23,859 23,877 23,895 23,913 23,931 23,949 23,967 23,985 24,003 24,021 24,039 24,057 24,075 89,000 89,000 89,050 89,100 89,150 89,200 89,250 89,300 89,350 89,400 89,450 89,500 89,550 89,600 89,650 89,700 89,750 89,800 89,850 89,900 89,950 89,050 89,100 89,150 89,200 89,250 89,300 89,350 89,400 89,450 89,500 89,550 89,600 89,650 89,700 89,750 89,800 89,850 89,900 89,950 90,000 23,120 23,135 23,151 23,166 23,182 23,197 23,213 23,228 23,244 23,259 23,275 23,290 23,306 23,321 23,337 23,352 23,368 23,383 23,399 23,414 20,130 20,144 20,158 20,173 20,188 20,204 20,219 20,235 20,250 20,266 20,281 20,297 20,312 20,328 20,343 20,359 20,374 20,390 20,405 20,421 24,813 24,831 24,849 24,867 24,885 24,903 24,921 24,939 24,957 24,975 24,993 25,011 25,029 25,047 25,065 25,083 25,101 25,119 25,137 25,155 92,000 92,000 92,050 92,100 92,150 92,200 92,250 92,300 92,350 92,400 92,450 92,500 92,550 92,600 92,650 92,700 92,750 92,800 92,850 92,900 92,950 92,050 92,100 92,150 92,200 92,250 92,300 92,350 92,400 92,450 92,500 92,550 92,600 92,650 92,700 92,750 92,800 92,850 92,900 92,950 93,000 24,050 24,065 24,081 24,096 24,112 24,127 24,143 24,158 24,174 24,189 24,205 24,220 24,236 24,251 24,267 24,282 24,298 24,313 24,329 24,344 21,056 21,072 21,087 21,103 21,118 21,134 21,149 21,165 21,180 21,196 21,211 21,227 21,242 21,258 21,273 21,289 21,304 21,320 21,335 21,351 25,893 25,911 25,929 25,947 25,965 25,983 26,001 26,019 26,037 26,055 26,073 26,091 26,109 26,127 26,145 26,163 26,181 26,199 26,217 26,235 87,000 87,000 87,050 87,100 87,150 87,200 87,250 87,300 87,350 87,400 87,450 87,500 87,550 87,600 87,650 87,700 87,750 87,800 87,850 87,900 87,950 87,050 87,100 87,150 87,200 87,250 87,300 87,350 87,400 87,450 87,500 87,550 87,600 87,650 87,700 87,750 87,800 87,850 87,900 87,950 88,000 22,500 22,515 22,531 22,546 22,562 22,577 22,593 22,608 22,624 22,639 22,655 22,670 22,686 22,701 22,717 22,732 22,748 22,763 22,779 22,794 19,570 19,584 19,598 19,612 19,626 19,640 19,654 19,668 19,682 19,696 19,710 19,724 19,738 19,752 19,766 19,780 19,794 19,808 19,822 19,836 24,093 24,111 24,129 24,147 24,165 24,183 24,201 24,219 24,237 24,255 24,273 24,291 24,309 24,327 24,345 24,363 24,381 24,399 24,417 24,435 90,000 90,000 90,050 90,100 90,150 90,200 90,250 90,300 90,350 90,400 90,450 90,500 90,550 90,600 90,650 90,700 90,750 90,800 90,850 90,900 90,950 90,050 90,100 90,150 90,200 90,250 90,300 90,350 90,400 90,450 90,500 90,550 90,600 90,650 90,700 90,750 90,800 90,850 90,900 90,950 91,000 23,430 23,445 23,461 23,476 23,492 23,507 23,523 23,538 23,554 23,569 23,585 23,600 23,616 23,631 23,647 23,662 23,678 23,693 23,709 23,724 20,436 20,452 20,467 20,483 20,498 20,514 20,529 20,545 20,560 20,576 20,591 20,607 20,622 20,638 20,653 20,669 20,684 20,700 20,715 20,731 25,173 25,191 25,209 25,227 25,245 25,263 25,281 25,299 25,317 25,335 25,353 25,371 25,389 25,407 25,425 25,443 25,461 25,479 25,497 25,515 93,000 93,000 93,050 93,100 93,150 93,200 93,250 93,300 93,350 93,400 93,450 93,500 93,550 93,600 93,650 93,700 93,750 93,800 93,850 93,900 93,950 93,050 93,100 93,150 93,200 93,250 93,300 93,350 93,400 93,450 93,500 93,550 93,600 93,650 93,700 93,750 93,800 93,850 93,900 93,950 94,000 24,360 24,375 24,391 24,406 24,422 24,437 24,453 24,468 24,484 24,499 24,515 24,530 24,546 24,561 24,577 24,592 24,608 24,623 24,639 24,654 21,366 21,382 21,397 21,413 21,428 21,444 21,459 21,475 21,490 21,506 21,521 21,537 21,552 21,568 21,583 21,599 21,614 21,630 21,645 21,661 26,253 26,271 26,289 26,307 26,325 26,343 26,361 26,379 26,397 26,415 26,433 26,451 26,469 26,487 26,505 26,523 26,541 26,559 26,577 26,595 88,000 88,000 88,050 88,100 88,150 88,200 88,250 88,300 88,350 88,400 88,450 88,500 88,550 88,600 88,650 88,700 88,750 88,800 88,850 88,900 88,950 88,050 88,100 88,150 88,200 88,250 88,300 88,350 88,400 88,450 88,500 88,550 88,600 88,650 88,700 88,750 88,800 88,850 88,900 88,950 89,000 22,810 22,825 22,841 22,856 22,872 22,887 22,903 22,918 22,934 22,949 22,965 22,980 22,996 23,011 23,027 23,042 23,058 23,073 23,089 23,104 19,850 19,864 19,878 19,892 19,906 19,920 19,934 19,948 19,962 19,976 19,990 20,004 20,018 20,032 20,046 20,060 20,074 20,088 20,102 20,116 24,453 24,471 24,489 24,507 24,525 24,543 24,561 24,579 24,597 24,615 24,633 24,651 24,669 24,687 24,705 24,723 24,741 24,759 24,777 24,795 91,000 91,000 91,050 91,100 91,150 91,200 91,250 91,300 91,350 91,400 91,450 91,500 91,550 91,600 91,650 91,700 91,750 91,800 91,850 91,900 91,950 91,050 91,100 91,150 91,200 91,250 91,300 91,350 91,400 91,450 91,500 91,550 91,600 91,650 91,700 91,750 91,800 91,850 91,900 91,950 92,000 23,740 23,755 23,771 23,786 23,802 23,817 23,833 23,848 23,864 23,879 23,895 23,910 23,926 23,941 23,957 23,972 23,988 24,003 24,019 24,034 20,746 20,762 20,777 20,793 20,808 20,824 20,839 20,855 20,870 20,886 20,901 20,917 20,932 20,948 20,963 20,979 20,994 21,010 21,025 21,041 25,533 25,551 25,569 25,587 25,605 25,623 25,641 25,659 25,677 25,695 25,713 25,731 25,749 25,767 25,785 25,803 25,821 25,839 25,857 25,875 94,000 94,000 94,050 94,100 94,150 94,200 94,250 94,300 94,350 94,400 94,450 94,500 94,550 94,600 94,650 94,700 94,750 94,800 94,850 94,900 94,950 94,050 94,100 94,150 94,200 94,250 94,300 94,350 94,400 94,450 94,500 94,550 94,600 94,650 94,700 94,750 94,800 94,850 94,900 94,950 95,000 24,670 24,685 24,701 24,716 24,732 24,747 24,763 24,778 24,794 24,809 24,825 24,840 24,856 24,871 24,887 24,902 24,918 24,933 24,949 24,964 21,676 21,692 21,707 21,723 21,738 21,754 21,769 21,785 21,800 21,816 21,831 21,847 21,862 21,878 21,893 21,909 21,924 21,940 21,955 21,971 26,613 26,631 26,649 26,667 26,685 26,703 26,721 26,739 26,757 26,775 26,793 26,811 26,829 26,847 26,865 26,883 26,901 26,919 26,937 26,955 Continued on next page Page 29 1993 Tax Table—Continued If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately If line 36 (taxable income) is— At least But less than Single And you are— Qualifying widow(er) Married filing separately Your tax is— Your tax is— Your tax is— 95,000 95,000 95,050 95,100 95,150 95,200 95,250 95,300 95,350 95,400 95,450 95,500 95,550 95,600 95,650 95,700 95,750 95,800 95,850 95,900 95,950 95,050 95,100 95,150 95,200 95,250 95,300 95,350 95,400 95,450 95,500 95,550 95,600 95,650 95,700 95,750 95,800 95,850 95,900 95,950 96,000 24,980 24,995 25,011 25,026 25,042 25,057 25,073 25,088 25,104 25,119 25,135 25,150 25,166 25,181 25,197 25,212 25,228 25,243 25,259 25,274 21,986 22,002 22,017 22,033 22,048 22,064 22,079 22,095 22,110 22,126 22,141 22,157 22,172 22,188 22,203 22,219 22,234 22,250 22,265 22,281 26,973 26,991 27,009 27,027 27,045 27,063 27,081 27,099 27,117 27,135 27,153 27,171 27,189 27,207 27,225 27,243 27,261 27,279 27,297 27,315 97,000 97,000 97,050 97,100 97,150 97,200 97,250 97,300 97,350 97,400 97,450 97,500 97,550 97,600 97,650 97,700 97,750 97,800 97,850 97,900 97,950 97,050 97,100 97,150 97,200 97,250 97,300 97,350 97,400 97,450 97,500 97,550 97,600 97,650 97,700 97,750 97,800 97,850 97,900 97,950 98,000 25,600 25,615 25,631 25,646 25,662 25,677 25,693 25,708 25,724 25,739 25,755 25,770 25,786 25,801 25,817 25,832 25,848 25,863 25,879 25,894 22,606 22,622 22,637 22,653 22,668 22,684 22,699 22,715 22,730 22,746 22,761 22,777 22,792 22,808 22,823 22,839 22,854 22,870 22,885 22,901 27,693 27,711 27,729 27,747 27,765 27,783 27,801 27,819 27,837 27,855 27,873 27,891 27,909 27,927 27,945 27,963 27,981 27,999 28,017 28,035 99,000 99,000 99,050 99,100 99,150 99,200 99,250 99,300 99,350 99,400 99,450 99,500 99,550 99,600 99,650 99,700 99,750 99,800 99,850 99,900 99,950 99,050 99,100 99,150 99,200 99,250 99,300 99,350 99,400 99,450 99,500 99,550 99,600 99,650 99,700 99,750 99,800 99,850 99,900 99,950 100,000 26,220 26,235 26,251 26,266 26,282 26,297 26,313 26,328 26,344 26,359 26,375 26,390 26,406 26,421 26,437 26,452 26,468 26,483 26,499 26,514 23,226 23,242 23,257 23,273 23,288 23,304 23,319 23,335 23,350 23,366 23,381 23,397 23,412 23,428 23,443 23,459 23,474 23,490 23,505 23,521 28,413 28,431 28,449 28,467 28,485 28,503 28,521 28,539 28,557 28,575 28,593 28,611 28,629 28,647 28,665 28,683 28,701 28,719 28,737 28,755 96,000 96,000 96,050 96,100 96,150 96,200 96,250 96,300 96,350 96,400 96,450 96,500 96,550 96,600 96,650 96,700 96,750 96,800 96,850 96,900 96,950 96,050 96,100 96,150 96,200 96,250 96,300 96,350 96,400 96,450 96,500 96,550 96,600 96,650 96,700 96,750 96,800 96,850 96,900 96,950 97,000 25,290 25,305 25,321 25,336 25,352 25,367 25,383 25,398 25,414 25,429 25,445 25,460 25,476 25,491 25,507 25,522 25,538 25,553 25,569 25,584 22,296 22,312 22,327 22,343 22,358 22,374 22,389 22,405 22,420 22,436 22,451 22,467 22,482 22,498 22,513 22,529 22,544 22,560 22,575 22,591 27,333 27,351 27,369 27,387 27,405 27,423 27,441 27,459 27,477 27,495 27,513 27,531 27,549 27,567 27,585 27,603 27,621 27,639 27,657 27,675 98,000 98,000 98,050 98,100 98,150 98,200 98,250 98,300 98,350 98,400 98,450 98,500 98,550 98,600 98,650 98,700 98,750 98,800 98,850 98,900 98,950 98,050 98,100 98,150 98,200 98,250 98,300 98,350 98,400 98,450 98,500 98,550 98,600 98,650 98,700 98,750 98,800 98,850 98,900 98,950 99,000 25,910 25,925 25,941 25,956 25,972 25,987 26,003 26,018 26,034 26,049 26,065 26,080 26,096 26,111 26,127 26,142 26,158 26,173 26,189 26,204 22,916 22,932 22,947 22,963 22,978 22,994 23,009 23,025 23,040 23,056 23,071 23,087 23,102 23,118 23,133 23,149 23,164 23,180 23,195 23,211 28,053 28,071 28,089 28,107 28,125 28,143 28,161 28,179 28,197 28,215 28,233 28,251 28,269 28,287 28,305 28,323 28,341 28,359 28,377 28,395 100,000 or over — use tax rate schedules Page 30 1993 Tax Rate Schedules 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 36, by using the appropriate Tax Rate Schedule on this page. Enter the tax on Form 1040NR, line 37. Even though Form 1040NR filers cannot use the Tax Rate Schedules below if their taxable incomes are less than $100,000, 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 36, is: Over— Enter on Form 1040NR, line 37 But not 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 36, is: Over— Enter on Form 1040NR, line 37 But not over— of the amount over— of the amount over— $0 1,500 3,500 5,500 7,500 $1,500 3,500 5,500 7,500 15% $225.00 + 28% 785.00 + 31% 1,405.00 + 36% 2,125.00 + 39.6% $0 1,500 3,500 5,500 7,500 $0 22,100 53,500 115,000 250,000 $22,100 53,500 115,000 250,000 15% $3,315.00 + 28% 12,107.00 + 31% 31,172.00 + 36% 79,772.00 + 39.6% $0 22,100 53,500 115,000 250,000 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 36, is: Over— Enter on Form 1040NR, line 37 But not 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 36, is: Over— Enter on Form 1040NR, line 37 But not over— of the amount over— of the amount over— $0 18,450 44,575 70,000 125,000 $18,450 44,575 70,000 125,000 15% $2,767.50 + 28% 10,082.50 + 31% 17,964.25 + 36% 37,764.25 + 39.6% $0 18,450 44,575 70,000 125,000 $0 36,900 89,150 140,000 250,000 $36,900 89,150 140,000 250,000 15% $5,535.00 + 28% 20,165.00 + 31% 35,928.50 + 36% 75,528.50 + 39.6% $0 36,900 89,150 140,000 250,000 Page 31 Index to Instructions A Address change Adjusted gross income Adjustments Advance earned income credit payments Aliens Alternative minimum tax Amount you owe (or refund) Annuities 17 10 9 12 1 11 14 7 G Gains and (losses), capital General business credit Gifts to reduce the public debt Golden parachute payments Group-term life insurance, uncollected tax on 7 and 16 11 18 13 12 and 13 H Health insurance deduction— self-employed 1 and 9 B Backup withholding Business income or (loss) 13 7 I Identifying number 4 Income to be reported 6–9, and 16 13 and 17 Income tax withholding Individual retirement arrangements (IRAs)— Contributions to 9 Distributions from 7 14 Installment payments Interest income 6 17 Interest—late payment of tax Interest—penalty on early withdrawal of savings 10 14–16 Itemized deductions 4 Real property income choice Records—how long to keep 17 14 Refund or amount you owe Refunds, credits, or offsets of state and local income taxes 7 17 Reminders Rental income 9 and 16 Requesting a copy of your tax return 17 1 Resident aliens Retirement plan deduction, Keogh 10 6 Rounding off to whole dollars Royalties 9 and 16 S Salaries and wages Sales or exchanges, capital assets Scholarship and fellowship grants Social security benefits State and local income taxes— deduction for 6 and 16 7 and 16 7 and 10 17 14 C Capital assets, sales or exchanges Capital gain or (loss) Casualty and theft losses Change of address Charity—gifts to Child and dependent care credit Children of divorced or separated parents—exemption for Community income Credits against tax Credit for amount paid with Form 1040-C 7 and 16 7 15 17 14 11 5 3 3 and 11 14 T Taxes: Additional 11 10 Income effectively connected Income not effectively connected 16 Other— 12 Advance earned income credit Alternative minimum 11 13 Golden parachute payments Qualified retirement plans, including IRAs 12 Recapture of investment credit, low-income housing credit, and 12 Federal mortgage subsidy 12 Section 72(m)(5) excess benefits Social security and Medicare tax on 12 tips Uncollected employee social security and Medicare or RRTA tax on tips 12 Taxpayer assistance 18 4 Taxpayer identifying number 1, 3, and 31 Tax rates Tax rate schedules 31 19–30 Tax table Tax withholding 13 and 17 Tip income 6 12 Transportation tax 17 Treaty benefits, reporting Trusts 2, 4, 10, and 31 K Keogh retirement plan deduction Kinds of income 10 3 D Dependent care benefits Dependents—exemptions Dispositions of U.S. real property interests Dividend income Divorced or separated parents— children of Dual-status taxpayers 6 5 and 10 4 7 5 2 L Line instructions for Form 1040NR 4 M Married persons who live apart Miscellaneous itemized deductions Mortgage interest credit Moving expenses 5 15 11 15 E Earned income credit Educational expenses Effectively connected income 1 and 13 16 6–9 2 and 16 6 and 31 and 17 14 6 13 and 10 N Name change Nonresident aliens, defined 13 1 O Original issue discount Other income Other taxes 7 and 16 9 11 Election to be taxed as a resident alien Employee business expenses 15 Employer-provided vehicle Estates and trusts 2, 4, 10, 13 Estimated tax, individuals Estimated tax penalty Excess salary deferrals Excess social security, Medicare, and RRTA tax withheld 3, 5, Exemptions P Payments Penalties: Early withdrawal of savings Estimated tax Frivolous return Late filing Late payment Other Pensions and annuities Portfolio interest Preparer—tax return Problems, unresolved tax 13 10 14 18 17 18 18 7 7 and 16 17 18 U Unemployment compensation Unresolved tax problems U.S. real property interests, dispositions of 9 18 4 F Farm income or (loss) Filing requirements: Extension of time to file When to file Where to file Who must file Foreign tax credit 9 2 2 2 2 11 W Wages and salaries 6 and 16 2 When to file Where to file 2 Who must file 2 5 Widows and widowers, qualifying Winnings—prizes, awards, gambling 16 and lotteries Withholding tax 13 and 17 Q Qualified performing artists 10 R Railroad retirement benefits (Tier 1) 17 Page 32 Printed on recycled paper