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Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Changes to the 2017 Instructions for Form 1040NR due to the Bipartisan Budget Act of 2018

Public Law 115-123, the Bipartisan Budget Act of 2018, enacted February 9, 2018, extended and modified certain tax provisions for Form 1040NR. When using the 2017 Instructions for Form 1040NR, please note the following.

Line 50:

  • The nonbusiness energy property credit has been extended through December 31, 2017.
  • The residential energy property credit has been extended through December 31, 2021. This credit applies to expenditures for the following types of qualified property: (i) solar electric property, (ii) solar water heating property, (iii) fuel cell property, (iv) small wind energy property, and (v) geothermal heat pump property, and is based on the date that the qualified property was placed in service.
  • The new qualified fuel cell motor vehicles credit has been extended through December 31, 2017.

Line 51: The alternative fuel vehicle refueling property credit has been extended through December 31, 2017.