Instructions for  
Form 1040NR - Introductory Material


Table of Contents

Future developments.

For information about any additional changes to the 2013 tax law or any other developments affecting Form 1040NR or its instructions, go to www.irs.gov/form1040nr.

What's New

Change in tax rates.   The highest tax rate for 2013 is 39.6%. See the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules for more details.

Tax rate on net capital gain and qualified dividends.   The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. The Qualified Dividends and Capital Gain Tax Worksheet in the line 42 instructions reflects this new, higher rate.

Additional Medicare Tax.   Beginning in 2013, a 0.9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self‐employment income that are more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR).

  
If you checked box 3, 4, or 5 on page 1 of Form 1040NR, you must use the threshold amount for married filing separately of $125,000 when you complete Form 8959.

  See the instructions for line 59 and Form 8959 for more details.

Filing status for same-sex married couples.   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you generally must use the married filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. See Filing Status, later.

Personal exemption amount increased for certain taxpayers.   Your personal exemption amount is increased to $3,900. But the amount is reduced if your adjusted gross income (AGI) is more than:
  • $150,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR),

  • $250,000 if single (Box 1 or 2 on page 1 of Form 1040NR), or

  • $300,000 if qualifying widow(er) (Box 6 on page 1 of Form 1040NR).

See the instructions for line 40 for more details.

Limitation on itemized deductions.    You may not be able to deduct all your itemized deductions if your AGI is more than:
  • $150,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR),

  • $250,000 if single (Box 1 or 2 on page 1 of Form 1040NR), or

  • $300,000 if qualifying widow(er) (Box 6 on page 1 of Form 1040NR).

See the instructions for line 38 and Schedule A for more details.

Standard mileage rates.   The 2013 rate for business use of your vehicle is increased to 56½ cents a mile. The 2013 rate for use of your vehicle to move is increased to 24 cents a mile.

Credit for prior year minimum tax.   The credit for prior year minimum tax is no longer partly refundable. See Form 8801 and its instructions for more details.

Individual Taxpayer Identification Number (ITIN).   Beginning in 2013, when you apply for a new ITIN, it will expire after 5 years from the date when it is issued. See Identifying Number, later, and Form W‐7 for more details.

Form W‐8BEN and new form W‐8BEN‐E.    Form W‐8BEN has been revised so that it is only used by individuals to provide information to the withholding agent or payer. The IRS has developed new form W‐8BEN‐E for entities to provide information to the withholding agent or payer. See the instructions for Schedule OI, item L, and Form W‐8BEN and W‐8BEN‐E for more details.


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