Corrections to the 2018 Instructions for Form 1040-NR

If you viewed or downloaded the 2018 Instructions for Form 1040-NR before June 7, 2019, please note the following changes.

Beginning on the bottom of page 20, the TIP under Lines 17a and 17b—IRAs, pensions, and annuities, we have added "nontaxable" before the first mention of "pension and annuity payments" and "taxable" before the second mention of that phrase.  

On page 31, under Line 37, we have removed this sentence: "However, your deduction may be limited if your adjusted gross income is above a certain amount depending on your filing status."

On page 39, in the 2018 Child Tax Credit and Credit for Other Dependents Worksheet, we have revised line 7 to say: "Multiply the amount on line 6 by 5% (0.05). Enter the result."

The corrected version of the 2018 Instructions for Form 1040-NR is available for download.