[PDF] 2018 Instructions for Form 1040NR

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ʸʷʻʷU.S. Nonresident Alien Income Tax Return Get a faster refund, reduce errors, and save paper. For more information on IRS e-file, see Options for e-filing your returns in these instructions or click on IRS e-file at IRS.gov. makes doing your taxes faster and easier.

Affordable Care Ac

t - What You Need To Know Requirement To Reconcile Advance Payments of the Premium Tax Credit The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance company. If you or a family member enrolled in health insurance through the Marke tplace and advance payments of the premium tax credit were made to your insurance company to reduce your mo nthly premium payment, you must attach

Form 8962

to your return to reconcile (compare) the advance payments with your premium tax credit for the year.

The Marketplace is required to send

Form 1095-A

by

January 31, 2019,

listing the advance payments and other information you need to complete

Form 8962.

1. You will need

Form 1095-A

from the Marketplace.

2. Complete

Form 8962

to claim the credit and to reconcile your advance credit payments.

3. Include

Form 8962

with your

Form 1040NR.

(Do not include Form 1095-A.)

Health Coverage Reporting

You should receive the Form 1095-A by early February 2019 and Form 1095-C by early March 2019, if applicable. You don't need to wait to receive your Form 1095-C to file your return. D on't include Form 1095-A or

Form 1095-C with your tax return.

If you or someone in your family was an employee in 2018, the employer m ay be required to send you a Form

1095-C. Part II

of

Form 1095-C

shows whether your employer offered you health insurance coverage and, if so, information about the offer. You should receive

Form 1095-C

by early

March 2019.

This information may

be relevant if you purchased health insurance coverage for 2018 through the Health Insurance Marketplace and wish to claim the premium tax credit on line 65. You do not need to wait to receive your Form 1095-C to file your return. You may rely on other information about your coverage to complete line 65 . Do not include Form

1095-C with your tax return. If you don't wish to claim the premium t

ax credit for 2018, you don't need the information in

Part II

of

Form 1095-C.

For more information on who is eligible for the premium tax credit, see the

Instructions for Form 8962.

IRS e-le: It's Safe. It's Easy. It's

Time.

Why do 89%

of Americans file their taxes electronically? Security - The IRS uses the latest encryption technology to safeguard your information. Faster Refunds - Join the eight in 10 taxpayers who get their refunds faster by using direct deposit and e-le Flexible Payments - File early; pay by the due date of your return (not counting extensions)

April 15, 2019, for most people.

Quick Receipt - Get an acknowledgment that your return was received and accepted. Go

Green - Reduce the amount of paper used.

IRS.go

v is the gateway to all electronic services offered by the IRS, as well as the spot to download forms at

IRS.gov/Forms.

Options

for e-ling your returns - safely, quickly, and easily. G reater Accuracy - Fewer errors mean faster processing. Joining the more than 126 million Americans who already are using e-le is easy. Just ask your tax preparer or use commercial software. IRS e-le is the safest, most secure way to transmit your tax return to the IRS. Since 1990, the

IRS has processed more than 1 billion

e-led tax returns safely and securely. There"s no paper return to be lost or stolen.Most tax return preparers are now required to use IRS e-le.

If you are asked if you want to

e-le , just give it a try. IRS e-le is now the norm, not the exception. Fr ee

File Fillable Forms. The IRS offers electronic

versions of IRS paper forms that also can be e-led for free. Free File Fillable Forms is best for people experienced in preparing their own tax returns. Free File Fillable Forms does basic math calculations. It supports only federal tax forms. Make your tax payments electronically - it's easy. You can make electronic payments online, by phone, or from a mobile device. Paying electronically is safe and secure. The IRS uses the latest encryption technology and does not store the ban k account number you use to submit your payment. When you use any of the IRS electronic payment options, it puts you in control of paying your tax bill and gives you peace of mind. You determine the payment

date, and you will receive an immediate con?rmation from the IRS. It's easy, secure, and much quicker

than mailing in a check or money order. Go to

IRS.gov/Payments

to see all your electronic payment options.

Account

Number

(line

73d)Routing

Number

123
4 SAMPL E RUFUS MAPLE MA

RY MAPLE

123

Main Street

Anyplace,

LA 70000

15-0000/000

0 PAY

TO THE

ORDER OF

DOLLAR

S

ANYPLACE

BANK

Anyplace,

LA 70000

Fo r :250250025 :202020""86".1234 Note. The routing and account numbers may appear in different places on your check. (line 73b)
Do not include the check number

Sample

Check - Lines 73b Through 73d

Add lines 1a through 12 in columns (a) through (d)

Dividends

paid by: Other (specify)

Foreign

corporations U.S. corporations

Multiply

line 13 by rate of tax at top of each column

Nature

of income Tax

on income not effectively connected with a U.S. trade or business. Add columns (a) through (d) of line 14. Enter the total here and on

Form

1040NR, line 54

Enter amount of income under the appropriate rate of tax (see instructions) (a)

10%(b) 15%(c) 30%(d) Other (specify)

Schedule

NEC - Tax on Income Not Effectively Connected With a U.S. Trade or Business (see instructions) a b 131a
1b 14 15 1 13 10 10c 11 12

Gambling - Residents

of Canada only. Enter net income in column (c). If zero or less, enter -0-. aWinnings

Gambling

winnings - Residents of countries other than Canada.bLosses 14 1511

12Note: Losses not allowed

Schedule

NEC Example—John Maple

1,000 5,000 4,500 500
1,000 150

150500

300
At leastBut less thanSingleQualifying

Widow(er)Married

ling separately Your tax is -

Sample

Table 25,25

025,30025,35025,4002,6462,652

2,6582,6642,8372,843

2,8492,855

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