Department of the Treasury
Internal Revenue Service
Instructions for Form 1040-C
U.S. Departing Alien Income Tax Return
General Instructions containing at least 85% alcohol (including
methanol and ethanol) or ether. The deduction is
resident on the last day of the year, file Form
1040NR. If you are a U.S. citizen or resident on
Privacy Act and Paperwork generally limited to $2,000 per vehicle. A higher the last day of the year, you should file Form
limit applies to certain trucks, vans, and buses. 1040. Any tax you pay with Form 1040-C counts
Reduction Act Notice Alternative Minimum Tax.—The preference item as a credit against tax on your final return. Any
We ask for the information on this form to carry for oil and gas depletion no longer applies to overpayment shown on Form 1040-C will be
out the Internal Revenue laws of the United independent producers and royalty owners. Also, refunded only if and to the extent your final
States. The Internal Revenue Code requires that for taxpayers other than integrated oil return for the tax year shows an overpayment.
you provide the information pursuant to sections companies, the preference item for intangible
6001, 6011, 6012(a), 6851, and their regulations. drilling costs of oil and gas wells no longer
Certificate of Compliance
We need it to ensure that you are complying applies, except to the extent this change Note: The issuance of a certificate of compliance
with these laws and to allow us to figure and reduces the alternative minimum taxable income is not a final determination of your tax liability. If
collect the right amount of tax. (with certain adjustments) by more than 30%. it is later determined that there is a tax
Routine uses of this information include giving The energy preference adjustment has also been decifiency, you will have to pay the additional tax
it to the Department of Justice for civil and eliminated. due.
criminal litigation and to cities, states, and the Travel Expenses.—Travel expenses paid or Form 1040-C or Form 2063.—If you are an
District of Columbia for use in administering their incurred after 1992 in connection with alien, you should not leave the United States or
tax laws. Failure to provide this information may employment away from home are not deductible any of its possessions without getting a
result in your being charged penalties and, in if that period of employment exceeds 1 year. certificate of compliance from your IRS District
certain cases, you may be subject to criminal Such employment is not considered temporary. Director on Form 1040-C or Form 2063, U.S.
prosecution. Departing Alien Income Tax Statement. But, see
The time needed to complete and file this form Purpose of Form Exceptions later. You may file the shorter Form
will vary depending on individual circumstances. Form 1040-C is used by aliens who intend to 2063 if you filed all U.S. income tax returns you
The estimated average time is: Recordkeeping, leave the United States to report income they were required to file, you paid any tax due, and
2 hr., 5 min.; Learning about the law or the received or expect to receive for the entire year. EITHER:
form, 44 min.; Preparing the form, 2 hr., 19 1. You have no taxable income for the year of
If you are a nonresident alien, use the 1992
min.; and Copying, assembling, and sending departure and for the preceding year if the time
Instructions for Form 1040NR, U.S. Nonresident
the form to the IRS, 1 hr., 13 min. for filing the earlier year’s return has not passed,
Alien Income Tax Return. Also, Pub. 519, U.S.
If you have comments concerning the Tax Guide for Aliens, and Pub. 901, U.S. Tax OR
accuracy of these time estimates or suggestions Treaties, will be helpful in filling in Form 1040-C. 2. You are a resident alien with taxable income
for making this form more simple, we would be for the preceding year or for the year of
If you are a resident alien, the 1992
happy to hear from you. You can write to both departure, but the District Director has decided
Instructions for Form 1040, U.S. Individual
the Internal Revenue Service, Washington, DC that your leaving will not hinder collecting the
Income Tax Return, will help you complete Form
20224, Attention: IRS Reports Clearance Officer, tax.
1040-C.
T:FP; and the Office of Management and
You can get copies of tax forms, instructions, Exceptions.—You do not need a certificate of
Budget, Paperwork Reduction Project
and publications from the Internal Revenue compliance if:
(1545-0086), Washington, DC 20503. DO NOT
send the tax form to either of these offices. Service. If you have a foreign address, send your ● You are a representative of a foreign
Instead, see How To Obtain the Certificate on order to: Eastern Area Distribution Center, P.O. government who holds a diplomatic passport; a
page 2. Box 25866, Richmond, VA 23286-8107. Please member of the representative’s household; a
order by publication or form number. servant who accompanies the representative; an
Tax Law Changes for 1993 Alien Status Rules.—Specific rules apply for employee of an international organization or
determining residency or nonresidency. Intent is foreign government whose pay is exempt from
Use your 1992 tax return as a guide for figuring
not important in determining your residency U.S. taxes; or a member of the employee’s
your tax liability, but be sure to consider the
status. You are considered a nonresident alien if household who was not paid by U.S. sources. If
changes noted in this section. For more
you are neither a U.S. citizen nor a U.S. resident you signed a waiver of nonimmigrants’ privileges
information on these changes and other
under either the green card test or the as a condition of holding both your job and your
provisions that may affect your 1993 tax liability,
substantial presence test. You are also status as an immigrant, the exception does not
get Pub. 553, Highlights of 1992 Tax Changes.
considered a nonresident alien if you otherwise apply, and you must get a certificate.
Qualified Electric Vehicle Credit.—If, after June
meet the substantial presence test but you come ● You are a student, industrial trainee, exchange
30, 1993, you place in service a new electric
under either of two exceptions to that test—the visitor, or the spouse or child of such an
vehicle, you may be able to take a credit of up
“exempt individual” exception or the “closer individual with an F, H-3, H-4, or J visa. To
to $4,000. To qualify, the vehicle must be made
connection to a foreign country” exception. qualify, you must not have received any income
for use on public roads and have at least four
These tests and exceptions are discussed in the from sources in the United States during your
wheels.
Specific Instructions for Part I. stay under that visa other than
Deduction for Clean-Fuel Vehicle Property.— (1) allowances covering expenses incident to
If, after June 30, 1993, you place in service Treaty Benefits your study in the United States (including
qualified clean-fuel vehicle property, you may be expenses for travel, maintenance, and tuition),
If you take the position that a treaty of the
able to deduct part of the cost of the property in (2) the value of any services or accommodations
United States overrides or modifies any provision
figuring adjusted gross income. Qualified furnished incident to such study, or (3) income
of the Internal Revenue Code and that position
clean-fuel property includes the engine (and its from employment authorized by the U.S.
reduces (or potentially reduces) your tax, you
related fuel storage, delivery, and exhaust immigration laws.
must report certain information on a statement
systems) of a new vehicle that uses
attached to your tax return. For more details, see ● You are a student or the spouse or child of a
clean-burning fuel. It also includes new retrofit
Pub. 519. student with an M-1 or M-2 visa. To qualify, you
parts and components used to convert a vehicle
must not have received any income from
to operate on such fuel. To qualify, the vehicle Final Return Required sources in the United States during your stay
must be made for use on public roads and have
under that visa other than income from
at least four wheels. Clean-burning fuels are A Form 1040-C is not a final return. Therefore,
employment authorized by the U.S. immigration
natural gas, liquefied natural gas, liquefied you must file a final income tax return after your
laws.
petroleum gas, hydrogen, electricity, and fuels tax year ends. If you are not a U.S. citizen or
Cat. No. 11311Q
● Any of the following applies, unless the District and the duties and obligations under the grant, Green Card Test.—You are a resident for tax
Director believes you had taxable income during and (d) a list of any previous grants. purposes if you are a lawful permanent resident
the tax year, up through your departure date, or 9. Documents indicating qualification for of the United States at any time during 1993.
during the preceding tax year and that your special tax treaty benefits. Substantial Presence Test.—You are
leaving the United States would hinder collecting considered a U.S. resident if you meet the
the tax. If you are filing Form 1040-C, file an original
and one copy for the tax year in which you plan substantial presence test for 1993. You meet
1. You are on a pleasure trip and have a B-2 to leave. If the District Director has made a this test if you were physically present in the
visa. termination assessment against you, include on United States for at least: (1) 31 days during
2. You are on a business trip and have a B-1 your Form 1040-C any income you expect to get 1993, and (2) 183 days during the period 1993,
visa or a combined B-1 and B-2 visa and do not through the departure date during the tax year. If 1992, and 1991, counting all the days of
stay in the United States or any of its you received a termination assessment and you physical presence in 1993 but only 1⁄3 the
possessions for more than 90 days total during received additional income within the current tax number of days of presence in 1992 and only 1⁄6
the tax year. year, the District Director may make additional the number of days in 1991.
3. You are an alien passing through the United assessments. If the District Director has not Generally, you are treated as present in the
States or any of its possessions on a C-1 visa or made a termination assessment against you, United States on any day that you are physically
under a contract, such as a bond agreement, include on your Form 1040-C any income you present in the country at any time during the
between a transportation line and the Attorney have received and expect to receive during the day.
General. entire tax year of departure. The following are exceptions to the substantial
4. You are an alien admitted on a Generally, a compliance certificate on Form presence test:
border-crossing identification card. 1040-C will be issued without your paying tax or 1. Exempt individual. You do not count days
posting bond if you have not received a for which you are an exempt individual. In
5. You do not need to carry passports, visas, termination assessment. This certification applies
or border-crossing identification cards because general, an exempt individual is an individual
to all your departures during the current tax year, who is a: (a) foreign government or international
you are visiting for business or pleasure and do subject to revocation on any later departure if
not stay in the United States or any of its organization-related individual, (b) teacher or
the District Director believes your leaving would trainee, (c) student, or (d) professional athlete
possessions for more than 90 days total during hinder collecting the tax.
the tax year. who is temporarily in the United States to
If you owe income tax and the District Director compete in a charitable sports event.
6. You are passing through the United States determines that your departure will jeopardize
or any of its possessions. 2. Closer connection to a foreign country.
the collection of the tax, a compliance certificate Even though you would otherwise meet the
7. You are a military trainee admitted for on Form 1040-C will be issued when you pay substantial presence test, you are not treated as
instruction under the Department of Defense and the tax due or post bond. This certificate applies having met that test for 1993 if you: (a) were
you will leave the United States on official only to the departure for which it is issued. present in the United States for fewer than 183
military travel orders. If you go to the departure point without a days during 1993, and (b) establish that during
8. You are a resident of Canada or Mexico certificate or proof that you do not need one, an 1993 you had a tax home in a foreign country
who commutes frequently to the United States employee may then subject you to an income and had a closer connection to that country than
to work and your wages are subject to income tax examination. You will then have to complete to the United States.
tax withholding. the returns and any other required documents Note: If you meet either of these exceptions, you
and either pay any income tax due or post bond. may have to attach a statement. See Pub. 519
How To Obtain the Certificate for details.
To get a compliance certificate, go to your local Specific Instructions Dual-Status Tax Year.—Generally, if you leave
IRS office at least 2 weeks before you leave the If your employer is willing to furnish a letter the United States during the year with no intent
United States and file either Form 2063 or Form guaranteeing that the tax will be paid, check the to return, you have a dual-status tax year and
1040-C and any other tax returns that have not “Yes” box. You only need to sign the form and are subject to dual-status restrictions in
been filed as required. The certificate, however, leave the remainder blank. Be sure to attach the completing Form 1040-C. A dual-status tax year
may not be issued more than 30 days before letter from your employer to Form 1040-C. The is one in which you have been both a resident
you leave. If both you and your spouse are letter should state specifically the period and alien and a nonresident alien. In figuring your
aliens and are leaving together, both of you must type of tax covered. income tax liability, different U.S. income tax
go to the IRS office. rules apply to each status. See Pub. 519.
Joint Return.—Nonresident aliens may not file a
Please be prepared to furnish your anticipated joint return. Resident aliens may file a joint return Income Effectively Connected With a U.S.
date of departure and bring the following records on Form 1040-C only if both of the following Trade or Business—Nonresident Aliens.—If
with you if they apply: apply: you are a nonresident alien, the tax on your
1. A valid passport with your alien registration 1. The alien and his or her spouse can income depends on whether the income is or is
card or visa. reasonably expect to be eligible to file a joint not effectively connected with a U.S. trade or
return at the normal close of the tax period for business.
2. Copies of your U.S. income tax returns filed
for the past 2 years. If you were in the United which the return is made. Income effectively connected with a U.S. trade
States for less than 2 years, bring copies of the 2. If the tax period of the alien is terminated, or business (including wages earned by an
income tax returns you filed in that period. the tax periods of both spouses are terminated employee) is taxed at the graduated rates that
at the same time. apply to U.S. citizens and resident aliens.
3. Receipts for income taxes paid on these
Income you receive as a partner in a partnership
returns. If a joint return is filed on Form 1040-C, both or as a beneficiary of an estate or trust is
4. Receipts, bank records, canceled checks, spouses should enter their names, social considered effectively connected with a U.S.
and other documents that prove your security numbers, and passport or alien trade or business if the partnership, estate, or
deductions, business expenses, and dependents registration card numbers in the space provided trust conducts a U.S. trade or business.
claimed on the returns. on page 1 of the form. Also, both spouses
should include their income and furnish the Income from U.S. sources that is not
5. A statement from each employer you effectively connected with a U.S. trade or
information requested in Part I of the form. If
worked for this year, showing wages paid and business is generally taxed at 30%. Your rate
necessary, a separate Part I should be
tax withheld. If you are self-employed, you must may be lower if the country of which you are a
completed for each spouse.
bring a statement of income and expenses up to citizen or resident and the United States have a
the date you plan to leave. Part I—Explanation of Status— treaty setting lower rates. See Pub. 901 for more
6. Proof of any payments of estimated tax for details.
the past year, as well as the current year.
Resident or Nonresident Alien
For a listing of the kinds of income not
7. Documents showing any gain or loss from Generally, you are considered a resident alien if considered effectively connected with a U.S.
the sale of personal property, including capital you meet either the green card test or the trade or business, see the instructions for
assets and merchandise. substantial presence test for 1993. You are Schedules A and B. If you are a nonresident
considered a nonresident alien for the year if you alien in the United States for study or training,
8. Documents concerning scholarships or are neither a U.S. citizen nor a U.S. resident see Pub. 519.
fellowship grants such as: (a) verification of the under either of these tests. For more details on
grantor, source, and purpose of the grant, (b) resident and nonresident status, see Pub. 519.
copies of the application for, and approval of,
the grant, (c) a statement of the amount paid,
Page 2
Part II—Exemptions Line 12—Tax.—Enter 30% of the amount on line remuneration, and other fixed or determinable
11. If you are entitled to a lower rate because of annual or periodic gains, profits, and income.
If you are a resident alien, you may claim the a treaty between your country and the United ● Prizes, awards, and certain gambling
same exemptions allowed U.S. citizens on Form States, attach a statement showing your winnings. Proceeds from lotteries, raffles, etc.,
1040. computation. are gambling winnings. You must report the full
Nonresident aliens of Canada, Mexico, Japan, Line 14—U.S. Income Tax Paid or Withheld at amount of your winnings. You cannot offset
the Republic of Korea, or U.S. nationals Source.—Enter the amount from Schedule A, losses against winnings and report the
(American Samoans) engaged in a trade or line 4, column (c), or amounts withheld as shown difference.
business in the United States may claim the on Forms W-2, W-2G, 8288-A, 1099-R, 1042-S, ● One-half of the U.S. social security benefits
same number of exemptions they are entitled to 8805, etc. you receive are taxable. This amount is treated
on Form 1040NR. All other nonresident aliens
Line 16—Other Payments.—Include on line 16 as U.S. source income not effectively connected
engaged in a U.S. trade or business may claim
any of the following payments: with a U.S. trade or business and is subject to
only one exemption. For more details, see Pub.
● Earned income credit. Enter any earned the 30% tax rate, unless exempt or taxed at a
519 or the Form 1040NR instructions.
income credit that is due you. reduced rate under a U.S. tax treaty. Social
If you are a nonresident alien not engaged in a security benefits include any monthly benefit
trade or business in the United States, you ● U.S. income tax paid at previous departure under title II of the Social Security Act or part of
cannot take any personal exemptions on income during the tax period. Enter any tax you paid a tier 1 railroad retirement benefit treated as a
that is not effectively connected with a U.S. during the tax period when you previously social security benefit. Social security benefits
trade or business. departed the United States. do not include any Supplemental Security
● Excess social security, Medicare, and RRTA Income (SSI) payments.
Part III—Figuring Your Income tax withheld. If you had two or more employers Exempt Income for Nonresident Aliens.—The
Tax in 1993 who together paid you more than following income received by a nonresident alien
$57,600 in wages, too much social security tax is exempt from U.S. tax:
See if you fall into Group I, II, or III by reading and tier 1 railroad retirement (RRTA) tax may
the descriptions directly below the heading for have been withheld from your wages. See the 1. Interest on bank deposits or withdrawable
Part I on the form. If you fall into Group I or II, instructions for Form 1040 or Form 1040NR. For accounts with savings and loan associations or
figure your tax in Part III, lines 1–10. If you fall 1993, the maximum social security tax and tier 1 credit unions that are chartered and supervised
into Group III, figure your tax in Part III, lines 11 RRTA tax is $3,571.20. If two or more employers under Federal or state law, or amounts held by
and 12. If you are a nonresident alien and fall paid you more than $135,000, too much an insurance company under an agreement to
into both Groups II and III, figure your tax in both Medicare tax may have been withheld. The pay interest on them, if the income is not
sections (lines 1–12). maximum Medicare tax for 1993 is $1,957.50. effectively connected with a U.S. trade or
Line 2—Adjustments.—If you are a resident business. Also, certain portfolio interest on
● Credit for Federal tax paid on fuels. Enter obligations issued after July 18, 1984.
alien, you can take the adjustments allowed on any credit from Form 4136 for tax on gasoline,
Form 1040. The Form 1040 instructions have diesel fuel, and other fuels used in your 2. Your personal service income if you:
information on adjustments you may take. business, or for certain diesel-powered cars, a. Were in the United States 90 days or less
If you are a nonresident alien and have income vans, and light trucks. during the tax year,
effectively connected with a U.S. trade or See the instructions for Forms 1040 or b. Received $3,000 or less for your services,
business, you may take the adjustments allowed 1040NR for details on other payments. and
on Form 1040NR. See the Form 1040NR
instructions. c. Performed the services as an employee of
Signature or under contract with a nonresident alien
If you are a nonresident alien with income not individual, foreign partnership, or foreign
Form 1040-C is not considered a valid return
effectively connected with a U.S. trade or corporation, not engaged in a U.S. trade or
unless you sign it. If an agent (including your
business, you cannot take any adjustments. business; or for a foreign office of a U.S.
spouse) signs for you, your authorization of the
Line 5—Additional Taxes.—Enter on line 5 any signature must be filed with the return. You may partnership, corporation, citizen, or resident.
additional taxes from Form 4970, Tax on have an agent in the United States prepare and 3. Capital gains not effectively connected with
Accumulation Distribution of Trusts, or Form sign your return if you were sick or otherwise a U.S. trade or business if you were in the
4972, Tax on Lump-Sum Distributions. unable to sign. However, you must have IRS United States less than 183 days total during the
Line 7—Credits.—If you are a resident alien, approval to use an agent. To obtain approval, file tax year. However, the gain or loss on the
you may claim the same credits as on Form a statement with the IRS office where you file disposition of a U.S. real property interest is not
1040. If you are a nonresident alien with income Form 1040-C explaining why you cannot sign. exempt.
effectively connected with a U.S. trade or If you fill in your own return, the Paid 4. U.S. bond income. Your income from series
business, you may generally deduct the same Preparer’s space should remain blank. Generally, E, EE, H, or HH U.S. saving bonds that you
credits as on Form 1040NR. anyone you pay to prepare your return must sign bought while a resident of the Ryukyu Islands
Line 9—Other Taxes.—Enter on line 9 any other it. A preparer who signs your return must sign it (including Okinawa) or the Trust Territory of the
taxes such as those listed below. See the by hand in the space provided. Signature Pacific Islands (Caroline and Marshall Islands).
instructions for Forms 1040 or 1040NR, for stamps or labels cannot be used. The preparer
must also give you a copy of the return for your 5. Qualifying annuities. Annuities you received
information on the additional taxes to include on from qualifying annuity plans or trusts under
this line. records in addition to the copies to be filed with
the IRS. Someone who prepares your return but both the following conditions:
● Self-employment tax. Use Schedule SE does not charge you should not sign your return. a. The work done that entitles you to the
(Form 1040), Form 1040-PR, or Form 1040SS to annuity was done either in the United States for
figure your self-employment tax. This tax applies If you have questions about whether a
preparer is required to sign your return, please a foreign employer or outside the United States,
only to resident aliens. The self-employment tax and
rate for 1993 is 15.3%. This includes a 2.9% contact an IRS office.
Medicare tax and a 12.4% social security tax. b. When the first amount was paid as an
For 1993, the maximum amount of Schedule A—Schedule of annuity, at least 90% of the employees covered
self-employment income subject to Medicare tax Income by the plan (or plans that included the trust)
is $135,000. The maximum amount of were U.S. citizens or residents.
self-employment income subject to social Line 1, Column (d).—Resident aliens should
Certain items of income may be exempt from
security tax is $57,600. include income that would be included on Form
Federal tax by a tax treaty. For more details, see
1040, including salaries, wages, interest,
● Alternative minimum tax. Use Form 6251, Pub. 901.
dividends, rents, alimony, etc.
Alternative Minimum Tax—Individuals, to figure
the tax. Line 1, Column (e).—Enter nonresident alien Schedule B—Gains and Losses
income effectively connected with a U.S. trade
● Tax from recapture of investment credit. or business.
From Sales or Exchanges of
Use Form 4255 to figure the tax.
Line 1, Column (f).—Enter nonresident alien
Nonresidents’ Property Not
● Tax from recapture of low-income housing income not effectively connected with a U.S. Effectively Connected With a
credit. Use Form 8611 to figure the tax. trade or business, including: U.S. Trade or Business
● Tax from recapture of Federal mortgage ● Interest, dividends, rents, salaries, wages,
subsidy. Use Form 8828 to figure the tax. If you are a nonresident alien, use Schedule B to
premiums, annuities, compensation,
figure your gain or loss from the sale or
exchange of property not effectively connected
Page 3
with a U.S. trade or business. Include the Schedule D—Tax Computation Additional Amount for the Elderly or the
following: Blind.—An additional standard deduction
Lines 4 and 10—Exemptions.—If your adjusted amount of $700 is allowed for a married
Income Other Than Capital Gains.—Gains on
gross income is more than the amount shown on individual (whether filing jointly or separately) or a
the applicable portion of lump-sum distributions
line 3 of the exemption worksheet on this page qualifying widow(er) who is age 65 or older or
from employees’ tax-exempt trusts or annuity
for your filing status, your deduction may be blind ($1,400 if the individual is both age 65 or
plans and on the disposal of timber, coal, or
reduced or eliminated. If the amount you entered older and blind, $2,800 if both spouses are age
U.S. iron ore with a retained economic interest.
on Schedule D, line 1 or line 7, is more than the 65 or older and blind). An additional standard
Gain from the sale or exchange of an original amount shown for your filing status, use the deduction amount of $900 is allowed for an
issue discount obligation, not in excess of the exemption worksheet to figure the amount, if unmarried individual (single or head of
original issue discount accruing while such any, you may deduct. household) who is age 65 or older or blind
obligation was held by you and not previously ($1,800 if the individual is both age 65 or older
included in income. Standard Deduction (Group I only) and blind).
Gains, other than capital gains, from the sale If you do not itemize your deductions, you may Note: If you will be age 65 on January 1, 1994,
or exchange of patents, copyrights, secret take the 1993 standard deduction listed below: you are considered to be age 65 for 1993.
processes and formulas, goodwill, trademarks, Filing Standard
trade brands, franchises, and other like property, Limited Standard Deduction for
Status Deduction Dependents.—If you can be claimed as a
or of any interest in any such property. The
gains must result from payments for the Married filing jointly or Qualifying dependent on another person’s 1993 return,
productivity, use, or disposition of the property widow(er) $6,200* your standard deduction is the greater of $600
or interest. or your earned income, up to the standard
Head of household $5,450* deduction amount. To this amount add any
Capital Gains.—Capital gains in excess of Single $3,700* additional amount for the elderly or the blind.
capital losses if you were in the United States at
least 183 days during the year. However, the Married filing separately $3,100*
gain or loss on the disposition of a U.S. real *To these amounts, add the additional amount
property interest is considered effectively below.
connected and should be shown in Schedule A.
For more details on these kinds of income, see
Pub. 519 and the Instructions for Form 1040NR. Exemption Worksheet (keep for your records)
Schedule C—Itemized 1. Multiply $2,350 by the total number of exemptions claimed on Form 1040-C,
page 2, Part II, line 1e 1.
Deductions
2. Enter the amount from Schedule D, line 1 or line 7 2.
If you are a resident alien, you can take the
deductions allowed on Schedule A of Form ● Married filing jointly or Qualifying
1040. See the Schedule A (Form 1040) 3. If your widow(er), enter $162,700
instructions. filing ● Single, enter $108,450 3.
If you are a nonresident alien and have income status
is: ● Head of household, enter $135,600
effectively connected with a U.S. trade or
business, you can take the deductions allowed ● Married filing separately, enter $81,350
on Schedule A of Form 1040NR. See the
Schedule A (Form 1040NR) instructions. If you 4. Subtract line 3 from line 2. If zero or less, stop here; enter the amount from
do not have income effectively connected with a line 1 above on Schedule D, line 4 or line 10 4.
U.S. trade or business, you cannot take any
deductions. 5. Divide line 4 above by $2,500 ($1,250 if married filing separately). If the result
is not a whole number, round to the next higher whole number 5.
Line 2.—If your adjusted gross income is more
than $108,450 (more than $54,225 if married 6. Multiply line 5 above by 2% (.02). Enter the result as a decimal, but not
filing separately), you may not be able to deduct more than “1.00” 6.
all of your itemized deductions. Use the
7. Multiply line 1 above by line 6 7.
worksheet below to figure the amount you may
deduct. 8. Deduction for exemption. Subtract line 7 from line 1. Enter the result here
and on Schedule D, line 4 or line 10, whichever applies 8.
Itemized Deductions Worksheet
(keep for your records)
1993 Tax Rate Schedules (Groups I and II)
1. Add the amounts in columns (b) and (d) Caution: Do not use these Tax Rate Schedules to figure your 1992 taxes. Use only to figure your 1993 taxes.
of Schedule C, line 1
2. Enter the total amount included on line 1 Schedule X—Single Taxpayers (Groups I and II) Schedule Z—Head of Household (Group I only)
above for medical and dental expenses, If the amount on Schedule D, If the amount on Schedule D,
investment interest expense, casualty or line 5 or 11, is: line 5, is:
theft losses of personal use property, and The tax is: The tax is:
gambling losses of the of the
3. Subtract line 2 from line 1. If zero, stop but not amount but not amount
here; enter the amount from line 1 above Over— over— over— Over— over— over—
on Schedule C, line 2
$0 $22,100 - - - - - 15% $0 $0 $29,600 - - - - - 15% $0
4. Enter your adjusted gross income (from
Form 1040-C, page 2, Part III, line 3) 22,100 53,500 $3,315.00 + 28% 22,100 29,600 76,400 $4,440.00 + 28% 29,600
5. Enter $108,450 ($54,225 if married filing 53,500 ----- 12,107.00 + 31% 53,500 76,400 ----- 17,544.00 + 31% 76,400
separately)
6. Subtract line 5 from line 4. If zero or less,
Schedule Y—Married Taxpayers and Qualifying Widows and Widowers
stop here; enter the amount from line 1 Married Filing Joint Returns (Group I only) and
above on Schedule C, line 2 Qualifying Widows and Widowers (Groups I and II) Married Filing Separate Returns (Groups I and II)
7. Multiply line 6 above by .03
If the amount on Schedule D, If the amount on Schedule D,
8. Multiply line 3 above by .80 line 5 or 11, is: line 5 or 11, is:
The tax is: The tax is:
9. Enter the smaller of line 7 or line 8 of the of the
10. Total itemized deductions. Subtract line but not amount but not amount
9 from line 1. Enter the result here and on Over— over— over— Over— over— over—
Schedule C, line 2
$0 $36,900 - - - - - 15% $0 $0 $18,450 - - - - - 15% $0
36,900 89,150 $5,535.00 + 28% 36,900 18,450 44,575 $2,767.50 + 28% 18,450
89,150 ----- 20,165.00 + 31% 89,150 44,575 ----- 10,082.50 + 31% 44,575
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