Instructions for Form 1040-NR-EZ (2019)

U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents

Section references are to the Internal Revenue Code unless otherwise noted.

2019


Instructions for Form 1040-NR-EZ - Introductory Material

Can I Use Form 1040-NR-EZ?

You can use Form 1040-NR-EZ instead of Form 1040-NR if all items in this checklist apply.

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You do not claim any dependents.
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You cannot be claimed as a dependent on another person's U.S. tax return (such as your parent's return).
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Your only U.S. source income was from wages, salaries, tips, refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends.
Note. If you had taxable interest or dividend income, you must use Form 1040-NR.
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Your taxable income (line 14 of Form 1040-NR-EZ) is less than $100,000.
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The only exclusion you can take is the exclusion for scholarship and fellowship grants, and the only adjustment to income you can take is the student loan interest deduction.
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You do not claim any tax credits.
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The only itemized deduction you can claim is for state and local income taxes.
Note. Students or business apprentices from India may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. See the instructions for line 11, later.
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If you expatriated or terminated your U.S. residency, or you are subject to the expatriation tax, you must use Form 1040-NR if you are required to file that form. You cannot use Form 1040-NR-EZ. See Expatriation Tax in chapter 4 of Pub. 519 for more information.
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The only taxes you owe are:
a. The tax from the Tax Table, later; or
b. Unreported social security and Medicare tax from Form 4137 or 8919.
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You do not claim a credit for excess social security and tier 1 railroad retirement tax withheld.
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You cannot claim any deduction other than the student loan interest deduction and the itemized deduction for state and local income taxes (or, if a student or business apprentice from India eligible for the benefits of Article 21(2) of the U.S.-India Income Tax Treaty, the standard deduction).

 

General Instructions

What's New

Income exempt from U.S. tax under a treaty.

A new section has been added to Line 3 detailing how to proceed in different scenarios when you have income exempt from U.S. tax under an income tax treaty and reminding you that this income is included on line 6, not line 3. Examples are provided. See Amounts exempt under a treaty, later.

Form 1040-NR-EZ and Form 1040-NR.

Form 1040NR-EZ is now Form 1040-NR-EZ. Form 1040NR is now Form 1040-NR. References to the forms have been updated throughout.

Due date of return.

File Form 1040-NR-EZ by April 15, 2020, if you were an employee and received wages subject to U.S. income tax withholding. Otherwise, the deadline is June 15, 2020.

Qualified student loan.

The gross income limit for a qualified student loan increased from $4,150 to $4,200 for tax year 2019. See Qualified student loan, later.

Penalty for late filing.

If your return is more than 60 days late, the minimum penalty will be $435 or the amount of tax you owe, whichever is smaller. See Penalty for late filing, later.

Future Developments

For the latest information about developments related to Form 1040-NR-EZ and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040NREZ.

Other Reporting Requirements

You may also have to file other forms, including the following.

  • Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).

  • Form 8840, Closer Connection Exception Statement for Aliens.

  • Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition.

  • Form 8938, Statement of Specified Foreign Financial Assets. (See the next paragraph.)

 

Dual resident taxpayer holding specified foreign financial assets.

Special reporting requirements for Form 8938 apply to dual resident taxpayers holding specified foreign financial assets and taxed for all or a portion of the year as a nonresident alien under Regulations section 301.7701(b)-7. For more information, see the Instructions for Form 8938, in particular, Special rule for dual resident taxpayers under Who Must File.

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If you have to file one or more of the forms listed above, you may not be able to file Form 1040-NR-EZ. For more information, and to see if you must file one of these forms, see Pub. 519, U.S. Tax Guide for Aliens.

Additional Information

If you need more information, our free publications may help you. Pub. 519, U.S. Tax Guide for Aliens, will be the most beneficial, but the following publications may also help.

Pub. 597 Information on the United States–Canada Income Tax Treaty
Pub. 901 U.S. Tax Treaties

 

These free publications and the forms and schedules you will need are available from the IRS. You can download them at IRS.gov. Also see How To Get Tax Help, later, for other ways to get them (as well as information on receiving IRS assistance in completing the forms).

Resident Alien or Nonresident Alien

If you are not a citizen of the United States, specific rules apply to determine if you are a resident alien or a nonresident alien for tax purposes. Generally, you are considered a resident alien if you meet either the green card test or the substantial presence test for 2019. (These tests are explained in Green Card Test next and Substantial Presence Test, later.) Even if you do not meet either of these tests, you may be able to choose to be treated as a U.S. resident for part of 2019. See First-Year Choice in chapter 1 of Pub. 519 for details.

Generally, you are considered a nonresident alien for the year if you are not a U.S. resident under either of these tests. However, see Dual-Resident Taxpayer, later, if you are a resident of the United States under these tests but are eligible to claim benefits as a resident of a foreign country under a U.S. income tax treaty.

For more details on resident and nonresident status, the tests for residence, and the exceptions to them, see chapter 1 of Pub. 519.

Green Card Test

You are a resident for tax purposes if you were a lawful permanent resident (immigrant) of the United States at any time during 2019. (However, see Dual-Status Taxpayers, later.) In most cases, you are a lawful permanent resident if the U.S. Citizenship and Immigration Services (USCIS) (or its predecessor organization, INS) has issued you an alien registration card, also known as a green card.

You continue to have resident status under this test unless the status is taken away from you or is administratively or judicially determined to have been abandoned.

Your resident status is considered to have been taken away from you if the U.S. Government issues you a final administrative or judicial order of exclusion or deportation. When your resident status is considered to have been administratively or judicially determined to be abandoned depends on who initiates the determination.

If the USCIS or U.S. consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued.

If you initiate the determination, your resident status is considered to be abandoned when you file either of the following documents—along with your USCIS Alien Registration Receipt Card—with the USCIS or a U.S. consular officer.

  • USCIS Form I-407, Record of Abandonment of Lawful Permanent Resident Status.

  • A letter stating your intent to abandon your resident status.

 

The USCIS Alien Registration Receipt Card is also referred to as a green card.

When filing by mail, you must send your filing by certified mail, return receipt requested (or the foreign equivalent) and keep a copy and proof that it was mailed and received.

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Until you have proof your letter was received, you remain a resident for tax purposes even if the USCIS would not recognize the validity of your green card because it is more than 10 years old or because you have been absent from the United States for a period of time.

For more details, including special rules that apply if you give up your green card after holding it in at least 8 of the prior 15 years, see Pub. 519.

Substantial Presence Test

You are considered a U.S. resident if you meet the substantial presence test for 2019. You meet this test if you were physically present in the United States for at least:

  1. 31 days during 2019; and

  2. 183 testing days during the period 2019, 2018, and 2017, using the following chart.

 

 

(a) (b) (c) (d)
Year Days of physical presence Multiplier Testing days (multiply (b) times (c))
2019   1.000  
2018   0.333  
2017   0.167  
Total testing days (add column (d))  

 

Generally, you are treated as present in the United States on any day that you are physically present in the country at any time during the day. However, there are exceptions to this rule. In general, do not count the following as days of presence in the United States for the substantial presence test.

  1. Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico.

  2. Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States.

  3. Days you were temporarily in the United States as a regular crew member of a foreign vessel engaged in transportation between the United States and a foreign country or a possession of the United States unless you otherwise engaged in trade or business on such day.

  4. Days you intend, but are unable, to leave the United States because of a medical condition that arose while you were in the United States.

  5. Days you are in the United States under a NATO visa as a member of a force or civilian component to NATO. However, this exception does not apply to an immediate family member who is present in the United States under a NATO visa. A dependent family member must count every day of presence for purposes of the substantial presence test.

  6. Days you are an exempt individual (defined next).

 

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You may need to file Form 8843 to exclude days of presence in the United States if you meet (4) or (6) above. For more information on the requirements, see Form 8843 in chapter 1 of Pub. 519.

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Exempt individual.

For purposes of the substantial presence test, an exempt individual is generally an individual who is a:

Note.

Alien individuals with "Q" visas are treated as either students, teachers, or trainees and, as such, are exempt individuals for purposes of the substantial presence test if they otherwise qualify. "Q" visas are issued to aliens participating in certain international cultural exchange programs.

  • Foreign government-related individual;

  • Teacher or trainee who is temporarily present under a "J" or "Q" visa;

  • Student who is temporarily present under an "F," "J," "M," or "Q" visa; or

  • Professional athlete who is temporarily in the United States to compete in a charitable sports event.

 

See chapter 1 of Pub. 519 for more details regarding days of presence in the United States for the substantial presence test.

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You cannot be an exempt individual indefinitely. Generally, you will not be an exempt individual as a teacher or trainee in 2019 if you were exempt as a teacher, trainee, or student for any part of 2 of the preceding 6 calendar years. You will not be an exempt individual as a student in 2019 if you were exempt as a teacher, trainee, or student for any part of more than 5 calendar years. However, there are exceptions to these limits. See Substantial Presence Test in chapter 1 of Pub. 519 for more information.

Closer Connection to Foreign Country

Even though you otherwise would meet the substantial presence test, you can be treated as a nonresident alien if you:

  • Were present in the United States for fewer than 183 days during 2019,

  • Establish that during 2019 you had a tax home in a foreign country, and

  • Establish that during 2019 you had a closer connection to one foreign country in which you had a tax home than to the United States unless you had a closer connection to two foreign countries.

 

You are not eligible for the closer connection exception if you have an application pending for adjustment of status to that of a lawful permanent resident or if you have applied, or have taken other steps to apply, for lawful permanent residence.

See chapter 1 of Pub. 519 for more information.

You must file a fully completed Form 8840 with the IRS to claim the closer connection exception. Each spouse must file a separate Form 8840 to claim the closer connection exception. See Form 8840 in chapter 1 of Pub. 519.

Dual-Resident Taxpayer

You are a dual-resident taxpayer if you are a resident of both the United States and a foreign country under each country's tax laws. If the income tax treaty between the United States and that foreign country contains a provision for resolving conflicting claims of residence (often referred to as “tie-breaker” rules), and you determine that you are a resident of the foreign country under that provision, you can be treated as a nonresident of the United States for purposes of figuring out your income tax liability if you file a Form 1040-NR-EZ by the due date of the return (see When To File, later) and attach a Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b). A dual-resident taxpayer who does not timely file Form 1040-NR-EZ may be eligible for U.S. competent authority assistance. See Rev. Proc. 2015-40, 2015-35 I.R.B. 236, or its successor. You can download the complete text of most U.S. tax treaties at IRS.gov. Go to IRS.gov, enter “tax treaties” in the search box at the top of the page, and click on United States Income Tax Treaties - A to Z. Technical explanations for many of those treaties are also available at that site.

Who Must File

File Form 1040-NR-EZ (or Form 1040-NR) if you were a nonresident alien engaged in a trade or business in the United States during 2019. You must file even if:

  • You have no income from a trade or business conducted in the United States,

  • You have no income from U.S. sources, or

  • Your income is exempt from U.S. tax under a tax treaty or any section of the Internal Revenue Code.

 

Other situations when you must file.

You must also file a return for 2019 if you need to pay social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes.

Exception.

You do not need to file Form 1040-NR-EZ (or Form 1040-NR) if you meet the following exception. You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an "F," "J," "M," or "Q" visa, and you have no income (such as wages, salaries, tips, etc., or scholarship or fellowship grants) that is subject to tax under section 871.

When To File

If you were an employee and received wages subject to U.S. income tax withholding, file Form 1040-NR-EZ by April 15, 2020.

If you did not receive wages as an employee subject to U.S. income tax withholding, file Form 1040-NR-EZ by June 15, 2020.

If you file after the due date (without extensions), you may have to pay interest and penalties. See Interest and Penalties, later.

Extension of time to file.

If you cannot file your return by the due date, file Form 4868 to get an automatic 6-month extension of time to file. You must file Form 4868 by the regular due date of the return. Instead of filing Form 4868, you can apply for an automatic extension by making an electronic payment by the due date of your return.

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An automatic 6-month extension of time to file does not extend the time to pay your tax. If you do not pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868.

Where To File

If you are not enclosing a payment, mail Form 1040-NR-EZ to:

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.

 

If enclosing a payment, mail Form 1040-NR-EZ to:

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.

 

Private Delivery Services

You can use certain private delivery services (PDS) designated by the IRS to meet the "timely mailing as timely filing" rule for tax returns. Go to IRS.gov/PDS for the current list of designated services.

The PDS can tell you how to get written proof of the mailing date.

For the IRS mailing address to use if you're using PDS, go to IRS.gov/PDSStreetAddresses.

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PDS cannot deliver items to IRS P.O. boxes. You must use the U.S. Postal Service to mail any items to an IRS P.O. box address.

Election To Be Taxed as a Resident Alien

You can elect to be taxed as a U.S. resident for the whole year if all of the following apply.

  • You were married.

  • Your spouse was a U.S. citizen or resident alien on the last day of the tax year.

  • You file a joint return for the year of the election using Form 1040 or 1040-SR.

 

To make this election, you must attach the statement described under Nonresident Spouse Treated as a Resident in chapter 1 of Pub. 519 to your return. Do not use Form 1040-NR-EZ or 1040-NR.

If you make the election to be treated as a resident alien, your worldwide income for the whole year must be included and will be taxed under U.S. tax laws. You must agree to keep the records, books, and other information needed to figure the tax. If you made the election in an earlier year, you can file a joint return or separate return for 2019. If you file a separate return, use Form 1040 or 1040-SR. You must include your worldwide income for the whole year whether you file a joint or separate return.

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If you make this election, you may forfeit the right to claim benefits otherwise available under a U.S. tax treaty. For more information about the benefits that otherwise might be available, see the specific treaty.

Dual-Status Taxpayers

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If you elect to be taxed as a resident alien (discussed earlier under Election To Be Taxed as a Resident Alien), the special instructions and restrictions discussed here do not apply.

Dual-Status Year

A dual-status year is one in which you change status between nonresident and resident alien. Different U.S. income tax rules apply to each status.

Most dual-status years are the years of arrival or departure. Before you arrive in the United States, you are a nonresident alien. After you arrive, you may or may not be a resident, depending on the circumstances.

If you become a U.S. resident, you stay a resident until you leave the United States or are no longer a lawful permanent resident of the United States. You may become a nonresident alien when you leave if you meet both of the following conditions.

  • After leaving (or after your last day of lawful permanent residency if you met the green card test, defined earlier) and for the remainder of the calendar year of your departure, you have a closer connection to a foreign country than to the United States.

  • During the next calendar year, you are not a U.S. resident under either the green card test or the substantial presence test.

 

See Pub. 519 for more information.

What and Where To File for a Dual-Status Year

If you were a U.S. resident on the last day of the tax year, file Form 1040 or 1040-SR. Enter "Dual-Status Return" across the top and attach a statement showing your income for the part of the year you were a nonresident. You can use Form 1040-NR-EZ as the statement; enter "Dual-Status Statement" across the top. Do not sign Form 1040-NR-EZ. If you are not enclosing a payment, mail your return and statement to the following address.

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.

 

If enclosing a payment, mail your return and statement to the following address.

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.

 

If you were a nonresident on the last day of the tax year, file Form 1040-NR-EZ. Enter "Dual-Status Return" across the top and attach a statement showing your income for the part of the year you were a U.S. resident. You can use Form 1040 or 1040-SR as the statement; enter "Dual-Status Statement" across the top. Do not sign Form 1040 or 1040-SR. If you are not enclosing a payment, mail your return and statement to the following address.

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.

 

If enclosing a payment, mail your return and statement to the following address.

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.

 

Statements.

Any statement you file with your return must show your name, address, and identifying number (see Identifying Number, later).

Income Subject to Tax for Dual-Status Year

As a dual-status taxpayer not filing a joint return, you are taxed on income from all sources for the part of the year you were a resident alien. Generally, you are taxed on income only from U.S. sources for the part of the year you were a nonresident alien. However, all income effectively connected with the conduct of a trade or business in the United States is taxable.

Income you received as a dual-status taxpayer from sources outside the United States while a resident alien is taxable even if you became a nonresident alien after receiving it and before the close of the tax year. Conversely, income you received from sources outside the United States while a nonresident alien is not taxable in most cases even if you became a resident alien after receiving it and before the close of the tax year. Income from U.S. sources is generally taxable whether you received it while a nonresident alien or a resident alien (unless specifically exempt under the Internal Revenue Code or a tax treaty provision).

Restrictions for Dual-Status Taxpayers

Standard deduction.

You cannot take the standard deduction even for the part of the year you were a resident alien.

Head of household.

You cannot use the Head of household Tax Table column in the Instructions for Forms 1040 and 1040-SR.

Joint return.

You cannot file a joint return unless you elect to be taxed as a resident alien (see Election To Be Taxed as a Resident Alien, earlier) instead of as a dual-status taxpayer.

Tax rates.

If you were married and a nonresident of the United States for all or part of the tax year and you do not make the election discussed earlier to be taxed as a resident alien, you must use the Married filing separately Tax Table column to figure your tax on income effectively connected with a U.S. trade or business. If you were married, you cannot use the Single Tax Table column.

Deduction for exemptions.

The personal exemption deduction is suspended for individuals. You may not claim a personal exemption in 2019.

Tax credits.

You cannot take the earned income credit, the credit for the elderly or disabled, or any education credit unless you elect to be taxed as a resident alien (see Election To Be Taxed as a Resident Alien, earlier) instead of as a dual-status taxpayer. For information on other credits, see chapter 6 of Pub. 519.

How To Figure Tax for a Dual-Status Year

When you figure your U.S. tax for a dual-status year, you are subject to different rules for the part of the year you were a resident and the part of the year you were a nonresident.

All income for the period of residence and all income that is effectively connected with a trade or business in the United States for the period of nonresidence, after allowable deductions, is combined and taxed at the same rates that apply to U.S. citizens and residents.

Credit for taxes paid.

You are allowed a credit against your U.S. income tax liability for certain taxes you paid, or are considered to have paid, or that were withheld from your income. These include the following.

1. Taxes withheld from wages earned in the United States and taxes withheld at the source from scholarship income from U.S. sources.
  When filing Form 1040 or 1040-SR, show the total tax withheld on line 17. Enter amounts from the attached statement (Form 1040-NR-EZ, lines 18a and 18b) in the column to the right of line 17 and identify and include them in the amount on line 17.
  When filing Form 1040-NR-EZ, show the total tax withheld on lines 18a and 18b. Enter the amount from the attached statement (Form 1040 or 1040-SR, line 17) in the column to the right of line 18a, and identify and include it in the amount on line 18a.
2. Estimated tax paid with Form 1040-ES or Form 1040-ES (NR).
3. Tax paid with Form 1040-C at the time of departure from the United States. When filing Form 1040 or 1040-SR, include the tax paid with Form 1040-C with the total payments on line 19. Identify the payment in the area to the left of the entry.

 

Line Instructions for Form 1040-NR-EZ

Name and Address

Enter your name, street address, city or town, and country on the appropriate lines. Include an apartment number after the street address, if applicable.

P.O. box.

Enter your box number only if your post office does not deliver mail to your home.

Foreign address.

If you have a foreign address, enter the city name on the appropriate line. Do not enter any other information on that line, but also complete the spaces below that line.

Country name.

Do not abbreviate the country name. Enter the name in uppercase letters in English. Follow the country's practice for entering the postal code and the name of the province, county, or state.

Address change.

If you plan to move after filing your return, use Form 8822, Change of Address, to notify the IRS of your new address.

Name change.

If you changed your name because of marriage, divorce, etc., and your identifying number is a social security number, be sure to report the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. See Social security number (SSN) below for how to contact the SSA.

Death of a taxpayer.

See Death of a Taxpayer, later.

Identifying Number

An incorrect or missing identifying number can increase your tax, reduce your refund, or delay your refund.

Social security number (SSN).

In most cases, you are required to enter your SSN. If you do not have an SSN but are eligible to get one, you should apply for it. Get Form SS-5, Application for a Social Security Card, online at SSA.gov/ssnumber, from your local Social Security Administration (SSA) office, or by calling the SSA at 800-772-1213. For those who are deaf or hard of hearing, or have a speech disability and have access to TTY/TDD equipment, call 800-325-0778.

Fill in Form SS-5 and bring it to your local SSA office in person, along with original documentation showing your age, identity, immigration status, and authority to work in the United States. If you are an F-1 or M-1 student, you must also show your Form I-20. If you are a J-1 exchange visitor, you must also show your Form DS-2019. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.

Check that both the name and SSN on your Forms 1040-NR-EZ, W-2, and 1099 agree with your social security card. If they do not, certain deductions and credits on your Form 1040-NR-EZ may be reduced or disallowed and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the SSA at 800-772-1213 or go to https://blog.ssa.gov/need-to-change-your-name-on-your-social-security-card/ for more information.

IRS individual taxpayer identification number (ITIN).

If you do not have and are not eligible to get an SSN, you must enter your ITIN whenever an SSN is requested on your tax return.

For details on how to apply for an ITIN, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Get Form W-7 online at IRS.gov/FormW7.

It usually takes about 7 weeks to get an ITIN.

Some ITINs must be renewed. If you haven't used your ITIN on a federal tax return at least once in the last 3 years, or if your ITIN has the middle digits 83, 84, 85, 86, or 87 (for example, 9NN-83-NNNN), it expired at the end of 2019 and must be renewed if you need to file a federal tax return in 2020. You don't need to renew your ITIN if you don't need to file a federal tax return. You can find more information at IRS.gov/ITIN.

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ITINs with middle digits 70 through 82 have expired and must also be renewed if you need to file a tax return in 2020 and haven't already renewed the ITIN.

An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.

If you receive an SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it are at IRS.gov/ITINinfo.

Filing Status

Lines 1 and 2.

The amount of your tax depends on your filing status. Before you decide which box to check, read the following explanations. For more information about marital status, see Pub. 501.

Were You Single or Married?

Single.

You can check the box on line 1 if any of the following was true on December 31, 2019.

  • You were never married.

  • You were legally separated under a decree of divorce or separate maintenance. But if, at the end of 2019, your divorce was not final (an interlocutory decree), you are considered married and cannot check the box on line 1.

  • You were widowed before January 1, 2019, and did not remarry before the end of 2019.

  • You meet the tests described under Married persons who live apart, later.

 

Note.

If you qualify for the "Qualifying widow(er)" filing status, you may be able to lower your taxes by filing Form 1040-NR instead. For more information about filing as a "Qualifying widow(er)," see Line 6—Qualifying widow(er) in the Instructions for Form 1040-NR.

 

Married.

If you were married on December 31, 2019, consider yourself married for the whole year, even if you did not live with your spouse at the end of 2019.

If your spouse died in 2019, consider yourself married to that spouse for the whole year, unless you remarried before the end of 2019.

U.S. national.

A U.S. national is an individual who, although not a U.S. citizen, owes his or her allegiance to the United States. U.S. nationals include American Samoans and Northern Mariana Islanders who chose to become U.S. nationals instead of U.S. citizens.

Married persons who live apart.

Some married persons who have a child and who do not live with their spouse can file as single. If you meet all five of the following tests and you are a married resident of Canada, Mexico, or South Korea, you are a married business apprentice or student from India eligible for the benefits of Article 21(2) of the U.S.-India Income Tax Treaty, or you are a married U.S. national, check the box on line 1.

  1. You file a separate return from your spouse.

  2. You paid over half the cost of keeping up your home for 2019.

  3. You lived apart from your spouse for the last 6 months of 2019. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.

  4. Your home was the main home of your child, stepchild, or foster child for more than half of 2019. Temporary absences by you or the child for special circumstances, such as school, vacation, business, or medical care, count as time the child lived in the home. If the child was born or died in 2019, you still can file as single as long as the home was that child's main home for more than half of the part of the year he or she was alive in 2019.

  5. You could have claimed the child as a dependent (on Form 1040-NR) or the child's other parent claims him or her as a dependent under the rules for children of divorced or separated parents. See Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.

 

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Foster child.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Rounding Off to Whole Dollars

You can round off cents to whole dollars on your return. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.

If you are entering amounts that include cents, make sure to include the decimal point. There is no cents column on the form.

Taxable Income

Line 3—Wages, salaries, tips, etc.

Enter the total of your effectively connected wages, salaries, tips, etc. Only U.S. source income is included on line 3 as effectively connected wages. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2.

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Do not include on line 3 amounts exempted under a tax treaty. Instead, include these amounts on line 6 and complete item J of Schedule OI on page 2 of Form 1040-NR-EZ. See Amounts exempt under a treaty below.


The following types of income must also be included on line 3.

  • Wages received as a household employee. An employer is not required to provide a Form W-2 to you if he or she paid you wages of less than $2,100 in 2019. If you received wages as a household employee and you didn't receive a Form W-2 because an employer paid you less than $2,100 in 2019, enter "HSH" and the amount not reported to you on a Form W-2 on the dotted line next to line 3. For information on employment taxes for household employees, see Tax Topic 756 at IRS.gov/TaxTopics.

  • Tip income you did not report to your employer. This should include any allocated tips shown in box 8 on your Form(s) W-2 unless you can prove that your unreported tips are less than the amount in box 8. Allocated tips are not included as income in box 1. See Pub. 531, Reporting Tip Income, for more details. Also include the value of any noncash tips you received, such as tickets, passes, or other items of value. Although you do not report these noncash tips to your employer, you must report them on line 3.

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    You may owe social security and Medicare tax on unreported tips. See the instructions for line 16, later.

  • Disability pensions shown on
    Form 1042-S or Form 1099-R if you have not reached the minimum retirement age set by your employer.

    Note.

    You must use Form 1040-NR to report disability pensions received after you reach your employer's minimum retirement age and other payments shown on Form 1042-S or Form 1099-R.

  • Wages from Form 8919, line 6.

 

Amounts exempt under a treaty.

Wages, salaries, tips, etc. that you claim are exempt from U.S. tax under an income tax treaty should not be reported on line 3. Instead, include these amounts on line 6 and complete item J of Schedule OI on page 2 of Form 1040-NR-EZ. Generally, if you submitted a properly completed Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, to claim an exemption from withholding based on a treaty, your employer would not have withheld tax on the exempt amount and would have reported the exempt amount on a Form 1042-S and not in box 1 of Form W-2. However, if you did not submit a Form 8233 to your employer or if you submitted a Form 8233 to your employer but your employer withheld tax on the exempt amount because it could not readily determine your eligibility for the exemption, you can claim the exemption on Form 1040-NR-EZ by reducing your line 3 wages by the exempt amount. You will need to complete item J on Schedule OI and attach a statement to your return containing all information that otherwise would have been required on a Form 8233 to explain your eligibility for the exemption. See the examples next.

Example 1.

Anna is a citizen of France who came to the United States on an F-1 visa in 2018 for the primary purpose of studying at an accredited university. In 2019, Anna completed a paid summer internship with a U.S. company as part of her optional practical training. Anna earned $8,000 from this internship. Under Article 21 (Students and Trainees) of the income tax treaty with France, Anna can exempt up to $5,000 of personal services income from U.S. tax. Anna submitted a valid Form 8233 to her employer to claim an exemption from withholding for the portion of her wages that is exempt under the treaty. She received a Form 1042-S from her employer showing the $5,000 exempt amount and a Form W-2 showing $3,000 in box 1 of Form W-2. On her 2019 Form 1040-NR-EZ, Anna should report $3,000 on line 3, include $5,000 on line 6, and complete item J on Schedule OI. Anna should attach both the Form W-2 and the Form 1042-S to her return.

Example 2.

The facts are the same as above except that Anna did not realize she was eligible for a $5,000 exemption when she began work and did not submit a Form 8233 to her employer claiming the exemption amount. All of Anna’s wages from the internship were withheld upon and reported in box 1 on her Form W-2. On her 2019 Form 1040-NR-EZ, Anna should report $3,000 on line 3, include $5,000 on line 6, and complete item J on Schedule OI. Anna should attach the Form W-2 to her Form 1040-NR-EZ. She should also attach a statement to her Form 1040-NR-EZ containing all information that otherwise would have been required on a Form 8233 to justify the exemption claimed.

Missing or incorrect Form W-2.

Your employer is required to provide or send Form W-2 to you no later than January 31, 2020. If you do not receive it by early February, use Tax Topic 154 at IRS.gov/TaxTopics to find out what to do. Even if you do not get a Form W-2, you still must report your earnings on line 3. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Dependent care benefits.

If you received benefits for 2019 under your employer's dependent care plan, you must use Form 1040-NR. The benefits should be shown in box 10 of your Form(s) W-2.

Adoption benefits.

If you received employer-provided adoption benefits for 2019, you must use Form 1040-NR. The benefits should be shown in box 12 of your Form(s) W-2, with code T.

Tax-exempt interest.

Certain types of interest income from investments in state and municipal bonds and similar instruments are not taxed by the United States. If you received such tax-exempt interest income, enter "TEI" and the amount of your tax-exempt interest on the dotted line next to line 3. Include any exempt-interest dividends from a mutual fund or other regulated investment company.

Do not include interest earned on your individual retirement arrangement (IRA), health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account. Also, do not include interest from a U.S. bank, savings and loan association, credit union, or similar institution (or from certain deposits with U.S. insurance companies) that is exempt from tax under a tax treaty or under section 871(i) because the interest is not effectively connected with a U.S. trade or business. Do not add any tax-exempt interest to your line 3 total.

Income from a sharing economy activity.

If you use one of the many online platforms available to provide goods and services, you may be involved in what is known as the sharing economy. If you receive income from a sharing economy activity, it is generally taxable even if you do not receive a Form 1099-MISC, Miscellaneous Income; Form W-2, Wage and Tax Statement; or some other income statement. To learn more about this income, go to IRS.gov/Sharing. If you receive income from a sharing economy activity, you may have to use Form 1040-NR instead of Form 1040-NR-EZ.

Line 4—Taxable refunds, credits, or offsets of state and local income taxes.

If you received a refund, credit, or offset of state or local income taxes in 2019, you may receive a Form 1099-G. If you chose to apply part or all of the refund to your 2019 estimated state or local income tax, the amount applied is treated as received in 2019.

For details on how to figure the amount you must report as income, see Itemized Deduction Recoveries in Pub. 525, Taxable and Nontaxable Income.

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None of your refund is taxable if, in the year you paid the tax, you did not itemize deductions. Currently, this exception only applies to students or business apprentices from India eligible for the benefits of Article 21(2) of the U.S.-India Income Tax Treaty. If you were a student or business apprentice from India meeting this criteria in 2018 and you claimed the standard deduction on your 2018 tax return, none of your refund of 2018 taxes is taxable. See Students and business apprentices from India under Itemized Deductions in chapter 5 of Pub. 519. If none of your refund is taxable, leave line 4 blank.

Line 5—Scholarship and fellowship grants.

If you received a scholarship or fellowship, part or all of it may be taxable. Amounts received in the form of a scholarship or fellowship that are payment for teaching, research, or other services are generally taxable as wages even if the services were required to get the scholarship or fellowship.

If you were a degree candidate, the amounts you used for expenses other than tuition and course-related expenses (fees, books, supplies, and equipment) are generally taxable. For example, amounts used for room, board, and travel are generally taxable.

If you were not a degree candidate, the full amount of the scholarship or fellowship is generally taxable.

If the grant was reported on
Form(s) 1042-S, you generally must include the amount shown in box 2 of Form(s) 1042-S on line 5. However, if any or all of that amount is exempt by treaty, do not include the treaty-exempt amount on line 5. Instead, include the treaty-exempt amount on line 6 and complete item J of Schedule OI on page 2 of Form 1040-NR-EZ.

Attach any Form(s) 1042-S you received from the college or institution. If you did not receive a Form 1042-S, attach a statement from the college or institution (on their letterhead) showing the details of the grant.

For more information about scholarships and fellowships in general, see chapter 1 of Pub. 970, Tax Benefits for Education.

Example 1.

You are a citizen of a country that does not have an income tax treaty in force with the United States. You are a candidate for a degree at ABC University (located in the United States). You are receiving a full scholarship from ABC University. You are not required to perform any services, such as teaching, research, or other services, to get the scholarship. The total amounts you received from ABC University during 2019 are as follows.

  Tuition and fees $25,000  
  Books, supplies, and equipment 1,000  
  Room and board 9,000  
    $35,000  

The Form 1042-S you received from ABC University for 2019 shows $9,000 in box 2 and $1,260 (14% of $9,000) in box 10.

 

Note.

Box 2 shows only $9,000 because withholding agents (such as ABC University) are not required to report section 117 amounts (tuition, fees, books, supplies, and equipment) on Form 1042-S.

 

When completing Form 1040-NR-EZ, do the following.

  • Enter on line 5 the $9,000 shown in box 2 of Form 1042-S.

  • Enter $0 on line 8. Because
    section 117 amounts (tuition, fees, books, supplies, and equipment) were not included in box 2 of your
    Form 1042-S (and are not included on line 5 of Form 1040-NR-EZ), you cannot exclude any of the section 117 amounts on line 8.

  • Include on line 18b the $1,260 shown in box 10 of Form 1042-S.

 

Example 2.

The facts are the same as in Example 1, except that you are a citizen of a country that has an income tax treaty in force with the United States that includes a provision that exempts scholarship income and you were a resident of that country for income tax purposes immediately before arriving in the United States to attend ABC University. Also, assume that, under the terms of the tax treaty, you are present in the United States only temporarily to finish your degree, and all of your scholarship income is exempt from tax because ABC University is a nonprofit educational organization.

 

Note.

Scholarship or fellowship grant income is not exempt from tax under some treaties if the income is received in exchange for the performance of services, such as teaching, research, or other services. Also, many tax treaties do not permit an exemption from tax on scholarship or fellowship grant income unless the income is from sources outside the United States. If you are a resident of a treaty country, you must know the terms of the tax treaty between the United States and the treaty country to claim treaty benefits on Form 1040-NR-EZ. For details, see the instructions for item J of Schedule OI, later.

 

When completing Form 1040-NR-EZ, do the following.

  • Enter $0 on line 5. The $9,000 reported to you in box 2 of Form 1042-S is reported on line 6 (not line 5).

  • Enter $9,000 on line 6.

  • Enter $0 on line 8. Because none of the $9,000 reported to you in box 2 of Form 1042-S is included in your income, you cannot exclude it on line 8.

  • Include on line 18b any withholding shown in box 10 of Form 1042-S.

  • Provide all the required information in item J of Schedule OI on page 2 of Form 1040-NR-EZ.

 

Student Loan Interest Deduction Worksheet—Line 9

See the instructions for line 9, earlier, before you begin.
1. Enter the total interest you paid in 2019 on qualified student loans (defined earlier). Do not enter more than $2,500 1. _____
2. Enter the amount from Form 1040-NR-EZ, line 7 2. _____    
3. Enter the amount from Form 1040-NR-EZ, line 8 3. _____    
4. Subtract line 3 from line 2 4. _____    
5. Is line 4 more than $70,000?        
  No. Skip lines 5 and 6, enter -0- on line 7, and go to line 8.        
  Yes. Subtract $70,000 from line 4 5. _____    
6. Divide line 5 by $15,000. Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 6. .
7. Multiply line 1 by line 6 7. _____
8. Student loan interest deduction. Subtract line 7 from line 1. Enter the result here and on Form 1040-NR-EZ, line 9 8. _____

Line 6—Treaty-exempt income.

Report on line 6 the total of all your income that is exempt from tax by an income tax treaty, including both effectively connected income and not effectively connected income. Do not include this exempt income on line 7. You must complete item J of Schedule OI on page 2 of Form 1040-NR-EZ to report income that is exempt from U.S. tax.

Line 8—Scholarship and fellowship grants excluded.

If you received a scholarship or fellowship grant and were a degree candidate, enter amounts used for tuition and course-related expenses (fees, books, supplies, and equipment), but only to the extent the amounts are included on line 5. See the examples in the instructions for line 5, earlier.

Line 9—Student loan interest deduction.

You can take this deduction if all of the following apply.

  1. You paid interest in 2019 on a qualified student loan (defined next).

  2. Your filing status is single.

  3. Your modified adjusted gross income (AGI) is less than $85,000. Use lines 2 through 4 of the Student Loan Interest Deduction Worksheet to figure your modified AGI.

 

Use the Student Loan Interest Deduction Worksheet to figure your student loan interest deduction.

Qualified student loan.

This is any loan you took out to pay the qualified higher education expenses for any of the following individuals.

  1. Yourself.

  2. Any person who was your dependent when the loan was taken out.

  3. Any person you could have claimed as a dependent for the year the loan was taken out except that:

    1. The person filed a joint return,

    2. The person had gross income that was equal to or more than the exemption amount for that year or $4,200 for 2019, or

    3. You could be claimed as a dependent on someone else's return.

 

The person for whom the expenses were paid must have been an eligible student (see Eligible student, later). However, a loan is not a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. To find out who is a related person, see Pub. 970.

Qualified higher education expenses.

Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools.

For more details on these expenses, see Pub. 970.

Eligible student.

An eligible student is a person who:

  • Was enrolled in a degree, certificate, or other program (including a program of study abroad that was approved for credit by the institution at which the student was enrolled) leading to a recognized educational credential at an eligible educational institution; and

  • Carried at least half the normal full-time workload for the course of study he or she was pursuing.

 

Line 11—Itemized deductions.

Enter the total state and local income taxes you paid or that were withheld from your salary in 2019, but do not enter more than $10,000 if you checked filing status box 1, or more than $5,000 if you checked filing status box 2.

If, during 2019, you received any refunds of, or credits for, income tax paid in earlier years, do not subtract them from the amount you deduct here. Instead, see the instructions for line 4, earlier.

Note.

Students or business apprentices from India may be able to take the standard deduction instead of their itemized deductions if they are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty. They may be able to take the standard deduction along with a net disaster loss (see the instructions for Form 4684 and Pub. 547). However, if their spouse has itemized, they must itemize their deductions also. See chapter 5 of Pub. 519 for details.

Line 13—Reserved.

Line 13 is reserved. The personal exemption deduction for individuals has been suspended.

Line 15—Tax.

Use the Tax Table, later in these instructions, to figure your tax. Be sure you use the correct column. If you checked filing status box 2, you must use the "Married filing separately" column.

Line 16—Unreported social security and Medicare tax from Forms 4137 and 8919.

Enter the total of any taxes from Form 4137 and Form 8919. Check the appropriate box(es).

Form 4137.

If you received tips of $20 or more in any month and you did not report the full amount to your employer, you must pay the social security (or railroad retirement (RRTA)) and Medicare taxes on the unreported tips.

Do not include the value of any noncash tips, such as tickets or passes. You do not pay social security (or RRTA) and Medicare taxes on these noncash tips.

To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will figure and collect the RRTA tax.

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You may be charged a penalty equal to 50% of the social security (or RRTA) and Medicare taxes due on tips you received but did not report to your employer.

Form 8919.

If you are an employee who received wages from an employer who did not withhold social security and Medicare taxes from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 16 the amount from line 13 of Form 8919. Include the amount from line 6 of Form 8919 on Form 1040-NR-EZ, line 3.

Payments

Lines 18a and 18b—Federal income tax withheld.

Enter all federal income tax withheld on line 18a or 18b.

Line 18a.

Enter on line 18a the total of any federal income tax withheld on your Form(s) W-2 and 1099-R. The amount(s) withheld should be shown in box 2 of Form(s) W-2 and box 4 of Form(s) 1099-R. Attach all Form(s) W-2 to the front of your return. Attach Form(s) 1099-R to the front of your return if federal income tax was withheld.

Line 18b.

Enter on line 18b the total amount shown as federal income tax withheld on Form(s) 1042-S. The withholding credit should be shown in box 10 of your Form(s) 1042-S. Attach all Form(s) 1042-S to the front of your return.

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Refunds of taxes shown on Form 1042-S may be delayed for up to 6 months. See Refund Information, later.

Line 19—2019 estimated tax payments.

Enter any estimated federal income tax payments you made using Form 1040-ES (NR) for 2019. Include any overpayment that you applied to your 2019 estimated tax from:

  • Your 2018 return, or

  • An amended return (Form 1040-X).

 

Name change.

If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former name, attach a statement to the front of
Form 1040-NR-EZ. On the statement, explain all of the payments you made in 2019 and show the name(s) and identifying number(s) under which you made them.

Line 20—Credit for amount paid with Form 1040-C.

Enter any amount you paid with Form 1040-C for 2019.

Line 21—Total payments.

Add lines 18a through 20. Enter the total on line 21.

Amount paid with request for extension of time to file.

If you got an automatic extension of time to file Form 1040-NR-EZ by filing Form 4868 or by making a payment, include in the total on line 21 the amount of the payment or any amount you paid with Form 4868. If you paid by credit or debit card, do not include on line 21 the convenience fee you were charged. On the dotted line next to line 21, enter "Form 4868" and show the amount paid.

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If you had taxable interest or dividend income, you must file Form 1040-NR.

Refund

Line 22—Amount overpaid.

If line 22 is under $1, we will send a refund only on written request.

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If the amount you overpaid is large, you may want to decrease the amount of income tax withheld from your pay by filing a new Form W-4. See Income Tax Withholding and Estimated Tax Payments for 2020 under Reminders, later.

Refund offset.

If you owe past-due federal tax, state income tax, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line 22 may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Bureau of the Fiscal Service. For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from the Fiscal Service. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt.

Lines 23a through 23e—Amount refunded to you.

If you want to check the status of your refund, just use the IRS2Go phone app or go to Check My Refund Status at IRS.gov/Refunds. See Refund Information, later. Information about your return will generally be available 4 weeks after you mail your return. Have your 2019 tax return handy so you can enter your SSN or ITIN, your filing status, and the exact whole dollar amount of your refund.

Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund.

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If you request a refund of tax withheld on a Form 1042-S, we may need additional time to process the refund. Allow up to 6 months for these refunds to be issued.

 

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Fast Refunds! Join the eight in 10 taxpayers who choose direct deposit—a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See information about IRA, later.

 

If you want us to directly deposit the amount shown on line 23a to your checking or savings account, including an IRA, at a U.S. bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:

  • Complete lines 23b through 23d (if you want your refund deposited to only one account), or

  • Check the box on line 23a and attach Form 8888 if you want to split the direct deposit of your refund into more than one account or use all or part of your refund to buy paper series I savings bonds.

 

If you do not want your refund directly deposited to your account, do not check the box on line 23a. Draw a line through the boxes on lines 23b and 23d. We will send you a check instead.

Account must be in your name.

Do not request a deposit of any part of your refund to an account that is not in your name. Although you may owe your tax return preparer a fee for preparing your return, do not have any part of your refund deposited into the preparer's account to pay the fee.

The number of refunds that can be directly deposited to a single account or prepaid debit card is limited to three a year. After this limit is reached, paper checks will be sent instead. Learn more at IRS.gov/DepositLimits.

Why Use Direct Deposit?

 

  • You get your refund faster by direct deposit than you do by check.

  • Payment is more secure. There is no check that can get lost or stolen.

  • It is more convenient. You do not have to make a trip to the bank to deposit your check.

  • It saves tax dollars. It costs the government less to refund by direct deposit.

 

IRA.

You can have your refund (or part of it) directly deposited to a traditional IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a U.S. bank or other financial institution in the United States before you request direct deposit. Make sure your direct deposit will be accepted. You must also notify the trustee or custodian of your account of the year to which the deposit is to be applied (unless the trustee or custodian will not accept a deposit for 2019). If you do not, the trustee or custodian can assume the deposit is for the year during which you are filing the return. For example, if you file your 2019 return during 2020 and do not notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2020. If you designate your deposit to be for 2019, you must verify that the deposit was actually made to the account by the due date of the 2019 return (not counting extensions). If the deposit is not made by that date, the deposit is not an IRA contribution for 2019.

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You may be able to contribute up to $6,000 ($7,000 if age 50 or older at the end of 2019) to a traditional IRA or Roth IRA for 2019. You may owe a penalty if your contributions exceed these limits and the limits may be lower depending on your compensation and income. For more information on IRA contributions, see Pub. 590-A.

For more information on IRAs, see Pub. 590-A and Pub. 590-B.

TreasuryDirect®.

You can request a deposit of your refund (or part of it) to a TreasuryDirect® online account to buy U.S. Treasury marketable securities and savings bonds. For more information,
go to go.usa.gov/3KvcP.

Form 8888.

You can have your refund directly deposited into more than one account or use it to buy up to $5,000 in paper or electronic series I savings bonds. You do not need a TreasuryDirect® account to do this. For more information, see the Form 8888 instructions.

Sample Check—Lines 23b Through 23d

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Sample check

Please click here for the text description of the image.

Line 23b.

The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check, shown here, the routing number is 250250025. Rufus and Mary Maple would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits.

Ask your financial institution for the correct routing number to enter on line 23b if:

  • The routing number on a deposit slip is different from the routing number on your checks,

  • Your deposit is to a savings account that does not allow you to write checks, or

  • Your checks state they are payable through a financial institution different from the one at which you have your checking account.

 

Line 23c.

Check the appropriate box for the type of account. Do not check more than one box. If the deposit is to an account such as an IRA, health savings account, brokerage account, or other similar account, ask your financial institution whether you should check the "Checking" or "Savings" box. You must check the correct box to ensure your deposit is accepted. If your deposit is to a TreasuryDirect® online account, check the "Savings" box.

Line 23d.

The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check, shown here, the account number is 20202086. Do not include the check number.

If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.

Reasons Your Direct Deposit Request Will Be Rejected

If any of the following apply, your direct deposit request will be rejected and a check will be sent instead.

  • The name on your account does not match the name on the refund, and your financial institution(s) will not allow a refund to be deposited unless the name on the refund matches the name on the account.

  • Three direct deposits of tax refunds already have been made to the same account or prepaid debit card.

  • You have not given a valid account number.

  • You file your 2019 return after November 30, 2020.

  • Any numbers or letters on lines 23b through 23d are crossed out or whited out.

 

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The IRS is not responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted.

Line 23e.

If you want your refund mailed to an address not listed on page 1 of Form 1040-NR-EZ, enter that address on line 23e. See Foreign address, earlier, for information on entering a foreign address.

Note.

If the address on page 1 is not in the United States, you can enter an address in the United States on line 23e. However, if the address on page 1 is in the United States, the IRS cannot mail a refund to a different address in the United States.

 

Line 24—Applied to your 2020 estimated tax.

Enter on line 24 the amount, if any, of the overpayment on line 22 you want applied to your 2020 estimated tax.

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This election to apply part or all of the amount overpaid to your 2020 estimated tax cannot be changed later.

Amount You Owe

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To avoid interest and penalties, pay your taxes in full by the due date of your return (not including extensions). See When To File, earlier. You do not have to pay if line 25 is under $1.

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Include any estimated tax penalty from line 26 in the amount you enter on line 25. Do not include any estimated tax payment for 2020 in this payment. Instead, make the estimated tax payment separately.

Bad check or payment.

The penalty for writing a bad check to the IRS is $25 or 2% of the check, whichever is more. However, if the amount of the check is less than $25, the penalty equals the amount of the check. This penalty also applies to other forms of payment if the IRS does not receive the funds. Use Tax Topic 206 at IRS.gov/TaxTopics.

Line 25—Amount you owe.

The IRS offers several payment options. You can pay online, by phone, mobile device, cash (maximum $1,000 per day and per transaction), check, or money order. Go to IRS.gov/Payments for payment options.

Pay Online

The IRS offers an electronic payment option that is right for you. Paying online is convenient and secure and helps make sure we get your payments on time. To pay your taxes online or for more information, go to IRS.gov/Payments. You can pay using any of the following methods.

  • IRS Direct Pay for online transfers from your checking or savings account at a U.S. bank or other financial institution in the United States at no cost to you; go to IRS.gov/Payments.

  • Pay by Card. To pay by debit or credit card, go to IRS.gov/Payments. A convenience fee is charged by these service providers.

  • Online Payment Agreement. If you cannot pay in full by the due date of your tax return, you can apply for an online monthly installment agreement at IRS.gov/OPA. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. A user fee is charged unless you are a low-income taxpayer meeting certain criteria.

  • IRS2Go is the mobile application of the IRS; you can access Direct Pay or Pay by Card by downloading the application.

 

Pay by Phone

Paying by phone is another safe and secure method of paying electronically. Use one of the following methods: (1) call one of the debit or credit card service providers, or (2) use the Electronic Federal Tax Payment System (EFTPS).

Debit or credit card.

Call one of our service providers. Each charges a fee that varies by provider, card type, and payment amount.

Link2Gov Corporation
888-PAY-1040TM (888-729-1040)
www.PAY1040.com

 

WorldPay US, Inc.
844-PAY-TAX-8TM (844-729-8298)
www.payUSAtax.com

 

Official Payments
888-UPAY-TAXTM (888-872-9829)
www.officialpayments.com

 

EFTPS.

To use EFTPS, you must be enrolled either online or have an enrollment form mailed to you. To make a payment using EFTPS, call 800-555-4477 (English) or 800-244-4829 (Español). People who are deaf or hard of hearing, or have a speech disability, and who have access to TTY/TDD equipment can call 800-733-4829. For more information about EFTPS, go to IRS.gov/Payments or EFTPS.gov.

Pay by Mobile Device

To pay through your mobile device, download the IRS2Go application.

Pay by Cash

Cash is an in-person payment option for individuals provided through retail partners with a maximum of $1,000 per day per transaction. To make a cash payment, you must first be registered online at www.officialpayments.com/fed, our Official Payment provider.

Pay by Check or Money Order

Before submitting a payment through the mail, please consider alternative methods. One of our safe, quick, and easy electronic payment options might be right for you. If you choose to mail a tax payment, make your check or money order payable to "United States Treasury" for the full amount due. Do not send cash. Do not attach the payment to your return. Write "2019 Form 1040-NR-EZ" and your name, address, daytime phone number, and SSN or ITIN on your payment.

To help us process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter "$ XXX–" or "$ XXXxx/100 ").

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You may need to (a) increase the amount of income tax withheld from your pay by filing a new Form W-4, or (b) make estimated tax payments for 2020. See Income Tax Withholding and Estimated Tax Payments for 2020 under Reminders, later.

What if you cannot pay?

If you cannot pay the full amount shown on line 25 when you file, you can ask for:

  • An installment agreement, or

  • An extension of time to pay.

 

Installment agreement.

Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. However, even if an installment agreement is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by the due date (not counting extensions). You must also pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.

To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to IRS.gov/OPA.

Extension of time to pay.

If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127, Application for Extension of Time for Payment of Tax Due to Undue Hardship, on or before the due date (not counting extensions) for filing your return. An extension generally will not be granted for more than 6 months. You will be charged interest on the tax not paid by the due date (not counting extensions) for filing your return. You must pay the tax before the extension runs out. Penalties and interest will be imposed until taxes are paid in full. For the most up-to-date information on Form 1127, go to IRS.gov/Form1127.

Line 26—Estimated tax penalty.

You may owe this penalty if:

  • Line 25 is at least $1,000 and it is more than 10% of the tax shown on your return, or

  • You did not pay enough estimated tax by any of the due dates. This is true even if you are due a refund.

 

The "tax shown on your return" is the amount on your 2019 Form 1040-NR-EZ, line 15.

Exception.

You will not owe the penalty if your 2018 tax return was for a tax year of 12 full months and either of the following applies.

  1. You had no tax shown on your 2018 return and you were a U.S. citizen or resident for all of 2018.

  2. Line 21 on your 2019 return is at least 100% of the tax shown on your 2018 return. (But see Caution below.) Your estimated tax payments for 2019 must have been made on time and for the required amount.

 

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If your 2018 AGI was over $150,000 (over $75,000 if you checked filing status box 2 for 2018), item (2) applies only if line 21 on your 2019 tax return is at least 110% of the tax shown on your 2018 return. This rule does not apply to farmers and fishermen.

For most people, the "tax shown on your 2018 return" is the amount on your 2018 Form 1040-NR-EZ, line 15.

Figuring the penalty.

If the exception above does not apply and you choose to figure the penalty yourself, see Form 2210 to find out if you owe the penalty. If you do, you can use the form to figure the amount.

Enter the penalty on line 26. Add the penalty to any tax due and enter the total on line 25.

However, if you have an overpayment on line 22, subtract the penalty from the amount you otherwise would enter on line 23a or line 24. The total of lines 23a, 24, and 26 must equal line 22.

If the penalty is more than the overpayment on line 22, enter -0- on lines 23a and 24. Then subtract line 22 from line 26 and enter the result on line 25.

Do not file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.

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Because Form 2210 is complicated, you can leave line 26 blank and the IRS will figure the penalty and send you a bill. We will not charge you interest on the penalty if you pay by the date specified on the bill. If your income varied during the year, the annualized income installment method may reduce the amount of your penalty. But you must file Form 2210 because the IRS cannot figure your penalty under this method. See the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.

Third Party Designee

If you want to allow your preparer, a friend, family member, or any other person you choose to discuss your 2019 tax return with the IRS, check the "Yes" box in the "Third Party Designee" area of your return. Also, enter the designee's name, U.S. phone number, and any five digits the designee chooses as his or her personal identification number (PIN).

If you check the "Yes" box, you are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to:

  • Give the IRS any information that is missing from your return;

  • Call the IRS for information about the processing of your return or the status of your refund or payment(s);

  • Receive copies of notices or transcripts related to your return, upon request; and

  • Respond to certain IRS notices about math errors, offsets, and return preparation.

 

You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authorization, see Pub. 947, Practice Before the IRS and Power of Attorney.

The authorization will automatically end no later than the due date (not counting extensions) for filing your 2020 tax return (see When To File, earlier). If you want to revoke the authorization before it ends, see Pub. 947.

Sign Your Return

Form 1040-NR-EZ is not considered a valid return unless you sign it. Be sure to date your return and enter your occupation in the United States. If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848.

You can have an agent in the United States prepare and sign your return if you could not do so for one of the following reasons.

  • You were ill.

  • You were not in the United States at any time during the 60 days before the return was due.

  • Other reasons approved by the IRS, which you explain in writing to:

    Department of the Treasury
    Internal Revenue Service
    Austin, TX 73301-0215
    U.S.A.

     

 

Court-appointed conservator, guardian, or other fiduciary.

If you are a court-appointed conservator, guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040-NR-EZ, sign your name for the individual and file Form 56.

Child's return.

If your child cannot sign his or her return, either parent can sign the child's name in the space provided. Then enter "By (your signature), parent for minor child."

Paid preparer must sign your return.

Generally, anyone you pay to prepare your return must sign it and include their Preparer Tax Identification Number (PTIN) in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but does not charge you should not sign your return.

Identity Protection PIN

For 2019, if you received an Identity Protection Personal Identification Number (IP PIN) from the IRS, enter it in the IP PIN spaces provided next to your occupation in the United States. You must correctly enter all six numbers of your IP PIN. If you did not receive an IP PIN, leave these spaces blank.

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New IP PINs are issued every year. Enter the latest IP PIN you received. IP PINs for 2019 tax returns generally were sent in December 2019.

If you need more information or answers to frequently asked questions on how to use the IP PIN, go to
IRS.gov/CP01A. If you received an IP PIN but misplaced it, call 800‐908‐4490.

Instructions for Schedule OI, Other Information

Answer all questions.

Item A

List all countries of which you were a citizen or national during the tax year.

Item B

List the country in which you claimed residence for tax purposes during the tax year.

Item C

If you have ever completed immigration Form I-485 and submitted the form to the U.S. Citizenship and Immigration Services or have ever completed a Form DS-230 and submitted it to the Department of State, you have applied to become a green card holder (lawful permanent resident) of the United States.

Item D

If you checked "Yes" for D1 or D2, you may be a U.S. tax expatriate and special rules may apply to you. See Expatriation Tax in chapter 4 of Pub. 519 for more information.

Item E

If you had a visa on the last day of the tax year, enter your visa type. Examples are the following.

  • B-1 Visitor for business.

  • F-1 Students-academic institutions.

  • H-1B Temporary worker with specialty occupation.

  • J-1 Exchange visitor.

 

If you did not have a visa, enter your U.S. immigration status on the last day of the tax year. For example, if you entered under the visa waiver program, enter "VWP" and the name of the Visa Waiver Program Country.

If you were not present in the United States on the last day of the tax year, and you have no U.S. immigration status, enter "Not present in U.S.—No U.S. immigration status."

Item F

If you ever changed your visa type or U.S. immigration status, check the "Yes" box. For example, you entered the United States in 2018 on an F-1 visa as an academic student. On August 20, 2019, you changed to an H-1B visa as a teacher. You will check the "Yes" box and enter on the dotted line "Changed status from F-1 student to H-1B teacher on August 20, 2019."

Item G

Enter the dates you entered and left the United States during 2019 on short business trips or to visit family, go on vacation, or return home briefly.

If you are a resident of Canada or Mexico and commute to work in the United States on more than 75% of the workdays during your working period, you are a regular commuter and do not need to enter the dates you entered and left the United States during the year. Commute means to travel to work and return to your residence within a 24-hour period. Check the appropriate box for Canada or Mexico and skip to item H. See Days of Presence in the United States in chapter 1 of Pub. 519.

If you were in the United States on January 1, enter 1/1 as the first date you entered the United States. If you were in the United States on December 31, do not enter a final date departed.

Item H

Review your entry and passport stamps or other records to count the number of days you were actually present in the United States during the years listed. A day of presence is any day that you are physically present in the United States at any time during the 24-hour period beginning at 12:01 a.m. For the list of exceptions to the days you must count as actually present in the United States, see Days of Presence in the United States in chapter 1 of Pub. 519. If you were not in the United States on any day of the tax year, enter -0-.

Item I

If you filed a U.S. income tax return for a prior year, enter the latest year for which you filed a return and the form number you filed.

Item J

If you are claiming exemption from income tax under a U.S. income tax treaty with a foreign country on Form 1040-NR-EZ, you must provide all the information requested in item J.

Line 1.

If you are a resident of a treaty country (that is, you qualify as a resident of that country within the meaning of the tax treaty between the United States and that country), you must know the terms of the tax treaty between the United States and that country to properly complete item J. You can download the complete text of most U.S. tax treaties at IRS.gov. Enter "tax treaties" in the search box. Technical explanations for many of those treaties are also available at that site. Also, see Pub. 901 for a quick reference guide to the provisions of U.S. tax treaties.

Column (a), Country.

Enter the treaty country that qualifies you for treaty benefits.

Column (b), Tax treaty article.

Enter the number of the treaty article that exempts the income from U.S. tax.

Column (c), Number of months claimed in prior tax years.

Enter the number of months in prior tax years for which you claimed an exemption from U.S. tax based on the specified treaty article.

Column (d), Amount of exempt income in current tax year.

Enter the amount of income in the current tax year that is exempt from U.S. tax based on the specified treaty article.

Line (e), Total.

Add the amounts in column (d). Enter the total on line 1e and on page 1, line 6. Do not include this amount in the amounts entered on Form 1040-NR-EZ, page 1, line 3 or 5.

If required, attach Form 8833. See Treaty-based return position disclosure, later.

Example.

Sara is a citizen of Italy and was a resident there until September 2018, when she moved to the United States to accept a position as a high school teacher at an accredited public high school. Sara came to the United States on a J-1 visa (Exchange visitor) and signed a contract to teach for 2 years at this U.S. school. She began teaching in September 2018 and plans to continue teaching through May 2020. Sara's salary per school year is $40,000. She plans to return to Italy in June 2020 and resume her Italian residence. For calendar year 2019, Sara earned $40,000 from her teaching position. She completes the table in item J on her 2019 tax return as shown in Example. Item J—Income Exempt From Tax by Treaty.

Line 2.

Check "Yes" if you were subject to tax in a foreign country on any of the income reported on line 1, column (d).

Example. Item J—Income Exempt From Tax by Treaty

(a) Country (b) Tax treaty article (c) Number of months claimed in prior tax years (d) Amount of exempt income in current tax year
Italy 20 4 $40,000
       
       
       
(e) Total. Enter this amount on Form 1040-NR-EZ, line 6. Do not enter it on line 3 or line 5 $40,000

Line 3.

Check "Yes" if you are claiming tax treaty benefits pursuant to a Competent Authority determination allowing you to do so. You must attach to your tax return a copy of the Competent Authority determination letter.

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If you are claiming tax treaty benefits and you failed to submit adequate documentation to a withholding agent, you must attach to your tax return all information that otherwise would have been required on the withholding tax document (for example, all information required on Form W-8BEN or Form 8233).

Treaty-based return position disclosure.

If you take the position that a treaty of the United States overrides or modifies any provision of the Internal Revenue Code and that position reduces (or potentially reduces) your tax, you generally must report certain information on Form 8833 and attach it to Form 1040-NR-EZ.

If you fail to report the required information, you will be charged a penalty of $1,000 for each failure, unless you show that such failure is due to reasonable cause and not willful neglect. For more details, see Form 8833 and its instructions.

Exceptions.

You do not have to file Form 8833 for any of the following.

  1. You claim a treaty reduces the withholding tax on interest, dividends, rents, royalties, or other fixed or determinable annual or periodical income ordinarily subject to the 30% rate.

  2. You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. This includes taxable scholarship and fellowship grants.

  3. You claim an International Social Security Agreement or a Diplomatic or Consular Agreement reduces or modifies the taxation of income.

  4. You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return.

  5. The payments or items of income that otherwise are required to be disclosed total no more than $10,000.

 

Reminders

Return Checklist

This checklist can help you file a correct return. Mistakes can delay your refund or result in notices being sent to you.

Did you:

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Enter your name and address in the correct order in the spaces provided on Form 1040-NR-EZ?
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Enter the correct SSN or ITIN in the space provided on Form 1040-NR-EZ? Check that your name and SSN or ITIN agree with your social security card or the IRS notice assigning your ITIN.
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Use the amount from line 14 (Taxable income), and the proper filing status, to find your tax in the Tax Table? Be sure you entered the correct tax on line 15.
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Check your math, especially when figuring your taxable income, federal income tax withheld, total payments, and refund or amount you owe?
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Enter the correct amount for line 11 (Itemized deductions)?
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Sign and date Form 1040-NR-EZ and enter your occupation in the United States?
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Include your apartment number in your address if you live in an apartment?
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Attach your Form(s) W-2, 1042-S, and 1099-R to the front of the return? Attach Form(s) 1099-R only if federal income tax was withheld.
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Include all the required information on your payment if you owe tax and are paying by check or money order? See the instructions for line 25, earlier, for details.
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File only one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed? Filing more than one original return for the same year or sending in more than one copy of the same return (unless we ask you to do so) could delay your refund.

 

Refund Information

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To check the status of your refund, go to Check My Refund Status at IRS.gov/Refunds, or use the free IRS2Go app, 24 hours a day, 7 days a week. Information about your return generally will be available within 4 weeks after you mail your return.

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To use Where's My Refund, have a copy of your tax return handy. You will need to enter the following information from your return.

  • Your SSN or ITIN.

  • Your filing status.

  • The exact whole dollar amount of your expected refund.

Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund.

Refund of tax withheld on a Form 1042-S.

If you request a refund of tax withheld on a Form 1042-S, we may need additional time to process the refund. Allow up to 6 months for these refunds to be issued.

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Updates to refund status are made once a day—usually at night.

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If you do not have Internet access and you are in the United States, you can call 800-829-1954, 24 hours a day, 7 days a week, for automated refund information.

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Our phone and walk-in assistors can research the status of your refund only if it's been more than 6 weeks since you mailed your return.

Do not send in a copy of your return unless asked to do so.

To get a refund, you generally must file your return within 3 years from the date the return was due (including extensions).

Where’s My Refund? does not track refunds that are claimed on an amended tax return.

Refund information is also available in Spanish at IRS.gov/Espanol and the phone number listed earlier.

Income Tax Withholding and Estimated Tax Payments for 2020

If the amount you owe or the amount you overpaid is large, you may want to file a new Form W-4 with your employer to change the amount of income tax withheld from your 2020 pay. For details on how to complete Form W-4, see the Instructions for Form 8233 and Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens.

If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. In general, you do not have to make estimated tax payments if you expect that your 2020 Form 1040-NR-EZ will show a tax refund or a tax balance due of less than $1,000. If your total estimated tax for 2020 is $1,000 or more, see Form 1040-ES (NR). It has a worksheet you can use to see if you have to make estimated tax payments. However, if you expect to be a resident of Puerto Rico during all of 2020 and you must pay estimated tax, use Form 1040-ES. For more information, see Pub. 505, Tax Withholding and Estimated Tax, and Pub. 519.

How Do You Get a Copy of Your Tax Return Information?

Tax return transcripts are free and generally are used to validate income and tax filing status for mortgage applications, student and small business loan applications, and during tax preparation. To get a free transcript:

  • Visit IRS.gov/Transcript;

  • Use Form 4506-T or 4506T-EZ;

  • If you are in the United States, call 800-908-9946; or

  • If you are outside the United States, call 267-941-1000 (English-speaking only). This number is not toll free.

 

If you need a copy of your actual tax return, use Form 4506. There is a fee for each return requested. See Form 4506 for the current fee. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived.

How Do You Amend Your Tax Return?

File Form 1040-X to change a return you already filed. Also, use Form 1040-X if you filed Form 1040-NR-EZ and you should have filed Form 1040 or 1040-SR, or vice versa. Generally, Form 1040-X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. You may have more time to file Form 1040-X if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 519 and Pub. 556, Examination of Returns, Appeal Rights, and Claims for Refund, for details.

Use the Where's-My-Amended-Return application on IRS.gov to track the status of your amended return. It can take up to 3 weeks from the date you mailed it to show up in our system.

Past Due Returns

If you or someone you know needs to file past due tax returns, see Tax Topic 153 at IRS.gov/TaxTopics or go to IRS.gov/Individuals for help in filing those returns. Send the return to the address that applies to you in the latest Form 1040-NR-EZ instructions. For example, if you are filing a 2016 return in 2020, use the address in Where To File, earlier. However, if you got an IRS notice, mail the return to the address in the notice.

Interest and Penalties

You do not have to figure the amount of any interest or penalties you may owe. Because figuring these amounts can be complicated, we will do it for you if you want. We will send you a bill for any amount due.

If you choose to include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040-NR-EZ, page 1. Do not include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 25.

Interest.

We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We will also charge you interest on penalties imposed for failure to file, negligence, fraud, substantial or gross valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions).

Penalty for late filing.

If you do not file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have an explanation meeting reasonable cause criteria. If you have an explanation meeting the criteria for reasonable cause, include it with your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $435 or the amount of any tax you owe, whichever is smaller.

Penalty for late payment of tax.

If you pay your taxes late, the penalty is usually ½ of 1% of the unpaid amount for each month or part of a month the tax is not paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments.

Penalty for frivolous return.

In addition to any other penalties, the law imposes a penalty of $5,000 for filing a frivolous return. A frivolous return is one that does not contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2010-33, 2010-17 I.R.B. 609, available at IRS.gov/irb/2010-17_IRB/IRB#NOT-2010-33.

Other penalties.

Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, making a false statement, or identity theft. See Pub. 519 for details on some of these penalties.

How Long Should Records Be Kept?

Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2, 1042-S, and 1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or replacement property. For more details, see chapter 1 of Pub. 17.

Secure Your Tax Records From Identity Theft

Identity theft occurs when someone uses your personal information, such as your name, social security number (SSN) or individual taxpayer identification number (ITIN), or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN or ITIN to get a job or may file a tax return using your SSN or ITIN to receive a refund.

To reduce your risk:

  • Protect your SSN or ITIN,

  • Ensure your employer is protecting your SSN or ITIN, and

  • Be careful when choosing a tax preparer.

 

If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter. For more information, see Pub. 5027, Identity Theft Information for Taxpayers.

If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/IdentityTheft to learn what steps to take.

Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate helpline at 877-777-4778. People who are deaf or hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 800-829-4059. People who are deaf or hard of hearing, or have a speech disability can also contact the IRS through relay services such as the Federal Relay Service available at www.gsa.gov/fedrelay.

Protect yourself from suspicious emails or phishing schemes.

Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common form is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request detailed personal information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS, forward the message to phishing@irs.gov. You may also report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll free at 800-366-4484. People who are deaf or hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 800-877-8339. You can forward suspicious emails to the Federal Trade Commission (FTC) at spam@uce.gov or report them at ftc.gov/complaint. You can contact them at ftc.gov/idtheft or 877-IDTHEFT (877-438-4338). If you have been a victim of identity theft, see www.IdentityTheft.gov and Pub. 5027. People who are deaf or hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 866-653-4261.

Visit IRS.gov and enter "identity theft" in the search box to learn more about identity theft and how to reduce your risk.

 

Taxpayer Bill of Rights
 
All taxpayers have fundamental rights they should be aware of when dealing with the IRS. The Taxpayer Bill of Rights, which the IRS adopted in June of 2014, takes existing rights in the tax code and groups them into the following 10 broad categories, making them easier to understand. Explore your rights and our obligations to protect them.
 

The right to be informed. Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.

The right to quality service. Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.

The right to pay no more than the correct amount of tax. Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.

The right to challenge the IRS’s position and be heard. Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position.

The right to appeal an IRS decision in an independent forum. Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court.

The right to finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the IRS has finished an audit.

The right to privacy. Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections, and will provide, where applicable, a collection due process hearing.

The right to confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.

The right to retain representation. Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation.

The right to a fair and just tax system. Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.

Learn more at IRS.gov/TaxpayerRights.

 

How To Get Tax Help

If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.

Preparing and filing your tax return.

After receiving your wage and earning statements (Form W-2, W-2G, 1099-R, 1099-MISC) from all employers and interest and dividend statements from banks (Forms 1099), you can find free options to prepare and file your return on IRS.gov or in your local community if you qualify.

The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.

You can go to IRS.gov to see your options for preparing and filing your return, which include the following.

 

  • VITA. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 to find the nearest VITA location for free tax preparation.

  • TCE. Go to IRS.gov/TCE, download the free IRS2Go app, or call 888-227-7669 to find the nearest TCE location for free tax preparation.

 

This is an Image: compute.gif

 

Getting answers to your tax law questions. On IRS.gov, get answers to your tax questions anytime, anywhere.

  • Go to IRS.gov/Help for a variety of tools that will help you get answers to some of the most common tax questions.

  • Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records.

  • You may also be able to access tax law information in your electronic filing software.

 

Tax reform.

Tax reform legislation affects individuals, businesses, and tax-exempt and government entities. Go to IRS.gov/TaxReform for information and updates on how this legislation affects your taxes.

IRS social media.

Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are paramount. We use these tools to share public information with you. Do not post your social security number or other confidential information on social media sites. Always protect your identity when using any social networking site.

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.

 

Getting tax forms and publications.

Go to IRS.gov/Forms to view, download, or print all of the forms and publications you may need. You can also download and view popular tax publications and instructions (including the 1040 and 1040-SR instructions) on mobile devices as an eBook at no charge at IRS.gov/eBooks. Or you can go to IRS.gov/OrderForms to place an order and have forms mailed to you within 10 business days.

Access your online account (individual taxpayers only).

Go to IRS.gov/Account to securely access information about your federal tax account.

  • View the amount you owe, pay online, or set up an online payment agreement.

  • Access your tax records online.

  • Review the past 24 months of your payment history.

  • Go to IRS.gov/SecureAccess to review the required identity authentication process.

 

Using direct deposit.

Direct deposit securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use direct deposit to receive their refund. The IRS issues more than 90% of refunds in less than 21 days.

Getting a transcript or copy of a return.

The quickest way to get a copy of your tax transcript is to go to IRS.gov/Transcripts. Click on either "Get Transcript Online" or "Get Transcript by Mail" to order a copy of your transcript. If you prefer, you can order your transcript by calling 800-908-9946.

Using online tools to help prepare your return.

Go to IRS.gov/Tools for the following.

  • The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number.

  • The Tax Withholding Estimator (IRS.gov/W4App) makes it easier for everyone to pay the correct amount of tax during the year. The Estimator replaces the Withholding Calculator. The redesigned tool is a convenient, online way to check and tailor your withholding. It’s more user-friendly for taxpayers, including retirees and self-employed individuals. The new and improved features include the following.

    – Easy to understand language;

    – The ability to switch between screens, correct previous entries, and skip screens that do not apply;

    – Tips and links to help you determine if you qualify for tax credits and deductions;

    – A progress tracker;

    – A self-employment tax feature; and

    – Automatic calculation of taxable social security benefits.

 

Resolving tax-related identity theft issues.

 

  • The IRS doesn’t initiate contact with taxpayers by email or telephone to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

  • Go to IRS.gov/IDProtection for information.

  • If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/IdentityTheft to learn what steps you should take.

 

Checking on the status of your refund.

 

  • Go to IRS.gov/Refunds.

  • Download the official IRS2Go app to your mobile device to check your refund status.

  • Call the automated refund hotline at 800-829-1954.

 

Making a tax payment.

The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/Payments to make a payment using any of the following options.

  • IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

  • Debit or Credit Card: Choose an approved payment processor to pay online, by phone, and by mobile device.

  • Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax preparation software or through a tax professional.

  • Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.

  • Check or Money Order: Mail your payment to the address listed on the notice or instructions.

  • Cash: You may be able to pay your taxes with cash at a participating retail store.

  • Same-Day Wire: You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and cut-off times.

 

What if I can’t pay now?

Go to IRS.gov/Payments for more information about your options.

  • Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you cannot pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

  • Use the Offer in Compromise Pre-Qualifier (IRS.gov/OIC) to see if you can settle your tax debt for less than the full amount you owe.

 

Checking the status of an amended return.

Go to IRS.gov and click on IRS.gov/WMAR to track the status of Form 1040-X amended returns. Please note that it can take up to 3 weeks from the date you mailed your amended return for it to show up in our system and processing it can take up to 16 weeks.

Understanding an IRS notice or letter.

Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

Contacting your local IRS office.

Keep in mind, many questions can be resolved on IRS.gov without visiting an IRS Taxpayer Assistance Center (TAC). Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue cannot be handled online or by phone. All TACs now provide service by appointment so you will know in advance that you can get the service you need without waiting. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC, check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on "Local Offices."

Watching IRS videos.

The IRS Video portal (IRSVideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals.

Getting tax information in other languages.

For taxpayers whose native language isn’t English, we have the following resources available. Taxpayers can find information on IRS.gov in the following languages.

 

The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.

Taxpayer assistance outside the United States.

If you are outside the United States and have tax questions:

  • Go to IRS.gov and type "nonresident alien" in the search box, or

  • Call 267-941-1000 (English-speaking only). This number is not toll free.

 

Death of a Taxpayer

If a taxpayer died before filing a return for 2019, the taxpayer's personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer did not have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter "Deceased," the deceased taxpayer's name, and the date of death across the top of the return. If this information is not provided, it may delay the processing of the return.

The personal representative should promptly notify all payers of income, including financial institutions, of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's SSN or ITIN should not be used for tax years after the year of death, except for estate tax return purposes.

Claiming a refund for a deceased taxpayer.

If you are a court-appointed representative, file Form 1040-NR-EZ for the decedent and include a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund, including the deceased taxpayer's spouse, must file the return and attach Form 1310.

For more details, see Tax Topic 356 at IRS.gov/TaxTopics or Pub. 559, Survivors, Executors, and Administrators.

How Do You Make a Gift To Reduce Debt Held by the Public?

If you wish to do so, make a check payable to "Bureau of the Fiscal Service." You can send it to:

Bureau of the Fiscal Service
Department G, P.O. Box 2188
Parkersburg, WV 26106-2188
U.S.A.

Or you can enclose the check with your income tax return when you file. In the memo section of the check, make a note that it is a gift to reduce the debt held by the public. Do not add your gift to any tax you may owe. See the instructions for line 25, earlier, for details on how to pay any tax you owe.

For information on how to make this type of gift online, go to TreasuryDirect.gov and click on "How To Make a Contribution to Reduce the Debt."

This is an Image: taxtip.gif

 

You may be able to deduct this gift on your 2020 tax return as a charitable contribution. But you must file Form 1040-NR to do so.

Disclosure, Privacy Act, and Paperwork Reduction Act Notice

We ask for the information on this form to carry out U.S. Internal Revenue laws. Sections 6001, 6011, 6012(a), and their regulations require that you give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Section 6109 requires you to provide your identifying number. If you do not file a return, do not provide requested information, or provide fraudulent information, you may be subject to penalties and criminal prosecution. We may also have to disallow the exclusions, credits, deductions, or adjustments. This could make the tax higher or delay any refund. Interest may also be charged.

This notice applies to all papers you file with us and to any questions we need to ask to complete, correct, or process your return, or to figure and collect your tax, interest, or penalties.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the IRS to disclose or give the information to others. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may disclose this information to the Department of the Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information to determine the amount of or to collect the tax you owe. We may disclose this information to the Comptroller General of the United States to permit review of the IRS. We may disclose this information to Committees of Congress; federal, state, and local child support agencies; and to other federal agencies for purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

Keep this notice with your records. It may help you if we ask for other information. If you have any questions about the rules for filing and giving information, call or visit any IRS office.

We welcome comments on forms.

We try to create forms and instructions that can be easily understood. Often, this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult.

We welcome your comments about these instructions and your suggestions for future editions. You can send us comments through IRS.gov/FormComments. Or you can write to the:
Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Do not send your Form 1040-NR-EZ to this address. Instead, see Where To File, earlier.

Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and instructions.

Estimates of taxpayer burden.

The table below shows burden estimates as of October 2019 for taxpayers filing a 2019 Form 1040-NR-EZ tax return.

 

Estimates of Taxpayer Burden

  Average Time Burden (Hours) Average Cost*
1040-NR-EZ 6 $70

 

* Dollars rounded to the nearest $10.

 

Reported time and cost burdens are national averages and do not necessarily reflect a “typical” case. The estimated average time burden for all taxpayers filing a Form 1040-NR-EZ is 6 hours, with an average cost of $70 per return. This average includes all related forms and schedules, across all preparation methods and taxpayer activities. There may be significant variation in taxpayer activity within this estimate.

Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax preparation software costs. Tax preparation fees vary widely depending on the tax situation of the taxpayer, the type of professional preparer, and the geographic area.

If you have comments concerning the time and cost estimates above, you can contact us at either one of the addresses shown under We welcome comments on forms, earlier.

 

The Taxpayer Advocate Service (TAS) Is Here To Help You

What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service that helps taxpayers and protects taxpayer rights. Their job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Go to TaxpayerAdvocate.IRS.gov to help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

What can the TAS do for you?
TAS can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
  • Your problem is causing financial difficulty for you, your family, or your business;

  • You face (or your business is facing) an immediate threat of adverse action; or

  • You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded by the date promised.



How can you reach TAS?
TAS has offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is at TaxpayerAdvocate.IRS.gov/Contact-Us. You can also call them at 877-777-4778.

How else does the TAS help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to them at IRS.gov/SAMS.
TAS also has a website, Tax Reform Changes, which shows you how the new tax law may change your future tax filings and helps you plan for these changes. The information is categorized by tax topic in the order of the IRS Form 1040. Go to TaxChanges.us for more information.
 

 

Low Income Taxpayer Clinics (LITCs)
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. LITCs represent individuals whose income is below a certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. In addition, clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find a clinic near you, see the LITC page at TaxpayerAdvocate.IRS.gov/LITCmap or IRS Pub. 4134, Low Income Taxpayer Clinic List PDF. This publication is also available online at IRS.gov or by calling the IRS toll-free at 1-800-829-3676.
 

 

Suggestions for Improving the IRS

Taxpayer Advocacy Panel
Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state, the District of Columbia, and Puerto Rico. Contact TAP at ImproveIRS.org or 888-912-1227 (toll free).
 

 

The IRS Mission
Provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

 

Instructions for Form 1040-NR-EZ - Additional Material

Tax Table

2019
Tax Table
Example. Mr. Brown is single. His taxable income on line 14 of Form 1040-NR-EZ is $23,250. First, he finds the $23,250 – 23,300 income line. Next, he finds the "Single" column and reads down the column. The amount shown where the income line and filing status column meet is $2,599. This is the tax amount he should enter on line 15 of Form 1040-NR-EZ.
This is an Image: 21718p90.gif
 

Tax Table Example

Please click here for the text description of the image.

If Form
1040-NR-EZ,
line 14, is—
And you are—
At
least
But
less
than
Single Married filing sepa-
rately
  Your tax is—
0 5 0 0
5 15 1 1
15 25 2 2
25 50 4 4
50 75 6 6
75 100 9 9
100 125 11 11
125 150 14 14
150 175 16 16
175 200 19 19
200 225 21 21
225 250 24 24
250 275 26 26
275 300 29 29
300 325 31 31
325 350 34 34
350 375 36 36
375 400 39 39
400 425 41 41
425 450 44 44
450 475 46 46
475 500 49 49
500 525 51 51
525 550 54 54
550 575 56 56
575 600 59 59
600 625 61 61
625 650 64 64
650 675 66 66
675 700 69 69
700 725 71 71
725 750 74 74
750 775 76 76
775 800 79 79
800 825 81 81
825 850 84 84
850 875 86 86
875 900 89 89
900 925 91 91
925 950 94 94
950 975 96 96
975 1,000 99 99
1,000
1,000 1,025 101 101
1,025 1,050 104 104
1,050 1,075 106 106
1,075 1,100 109 109
1,100 1,125 111 111
1,125 1,150 114 114
1,150 1,175 116 116
1,175 1,200 119 119
1,200 1,225 121 121
1,225 1,250 124 124
1,250 1,275 126 126
1,275 1,300 129 129
1,300 1,325 131 131
1,325 1,350 134 134
1,350 1,375 136 136
1,375 1,400 139 139
1,400 1,425 141 141
1,425 1,450 144 144
1,450 1,475 146 146
1,475 1,500 149 149
1,500 1,525 151 151
1,525 1,550 154 154
1,550 1,575 156 156
1,575 1,600 159 159
1,600 1,625 161 161
1,625 1,650 164 164
1,650 1,675 166 166
1,675 1,700 169 169
1,700 1,725 171 171
1,725 1,750 174 174
1,750 1,775 176 176
1,775 1,800 179 179
1,800 1,825 181 181
1,825 1,850 184 184
1,850 1,875 186 186
1,875 1,900 189 189
1,900 1,925 191 191
1,925 1,950 194 194
1,950 1,975 196 196
1,975 2,000 199 199
2,000
2,000 2,025 201 201
2,025 2,050 204 204
2,050 2,075 206 206
2,075 2,100 209 209
2,100 2,125 211 211
2,125 2,150 214 214
2,150 2,175 216 216
2,175 2,200 219 219
2,200 2,225 221 221
2,225 2,250 224 224
2,250 2,275 226 226
2,275 2,300 229 229
2,300 2,325 231 231
2,325 2,350 234 234
2,350 2,375 236 236
2,375 2,400 239 239
2,400 2,425 241 241
2,425 2,450 244 244
2,450 2,475 246 246
2,475 2,500 249 249
2,500 2,525 251 251
2,525 2,550 254 254
2,550 2,575 256 256
2,575 2,600 259 259
2,600 2,625 261 261
2,625 2,650 264 264
2,650 2,675 266 266
2,675 2,700 269 269
2,700 2,725 271 271
2,725 2,750 274 274
2,750 2,775 276 276
2,775 2,800 279 279
2,800 2,825 281 281
2,825 2,850 284 284
2,850 2,875 286 286
2,875 2,900 289 289
2,900 2,925 291 291
2,925 2,950 294 294
2,950 2,975 296 296
2,975 3,000 299 299
3,000
3,000 3,050 303 303
3,050 3,100 308 308
3,100 3,150 313 313
3,150 3,200 318 318
3,200 3,250 323 323
3,250 3,300 328 328
3,300 3,350 333 333
3,350 3,400 338 338
3,400 3,450 343 343
3,450 3,500 348 348
3,500 3,550 353 353
3,550 3,600 358 358
3,600 3,650 363 363
3,650 3,700 368 368
3,700 3,750 373 373
3,750 3,800 378 378
3,800 3,850 383 383
3,850 3,900 388 388
3,900 3,950 393 393
3,950 4,000 398 398
4,000
4,000 4,050 403 403
4,050 4,100 408 408
4,100 4,150 413 413
4,150 4,200 418 418
4,200 4,250 423 423
4,250 4,300 428 428
4,300 4,350 433 433
4,350 4,400 438 438
4,400 4,450 443 443
4,450 4,500 448 448
4,500 4,550 453 453
4,550 4,600 458 458
4,600 4,650 463 463
4,650 4,700 468 468
4,700 4,750 473 473
4,750 4,800 478 478
4,800 4,850 483 483
4,850 4,900 488 488
4,900 4,950 493 493
4,950 5,000 498 498
5,000
5,000 5,050 503 503
5,050 5,100 508 508
5,100 5,150 513 513
5,150 5,200 518 518
5,200 5,250 523 523
5,250 5,300 528 528
5,300 5,350 533 533
5,350 5,400 538 538
5,400 5,450 543 543
5,450 5,500 548 548
5,500 5,550 553 553
5,550 5,600 558 558
5,600 5,650 563 563
5,650 5,700 568 568
5,700 5,750 573 573
5,750 5,800 578 578
5,800 5,850 583 583
5,850 5,900 588 588
5,900 5,950 593 593
5,950 6,000 598 598
6,000
6,000 6,050 603 603
6,050 6,100 608 608
6,100 6,150 613 613
6,150 6,200 618 618
6,200 6,250 623 623
6,250 6,300 628 628
6,300 6,350 633 633
6,350 6,400 638 638
6,400 6,450 643 643
6,450 6,500 648 648
6,500 6,550 653 653
6,550 6,600 658 658
6,600 6,650 663 663
6,650 6,700 668 668
6,700 6,750 673 673
6,750 6,800 678 678
6,800 6,850 683 683
6,850 6,900 688 688
6,900 6,950 693 693
6,950 7,000 698 698
7,000
7,000 7,050 703 703
7,050 7,100 708 708
7,100 7,150 713 713
7,150 7,200 718 718
7,200 7,250 723 723
7,250 7,300 728 728
7,300 7,350 733 733
7,350 7,400 738 738
7,400 7,450 743 743
7,450 7,500 748 748
7,500 7,550 753 753
7,550 7,600 758 758
7,600 7,650 763 763
7,650 7,700 768 768
7,700 7,750 773 773
7,750 7,800 778 778
7,800 7,850 783 783
7,850 7,900 788 788
7,900 7,950 793 793
7,950 8,000 798 798
8,000
8,000 8,050 803 803
8,050 8,100 808 808
8,100 8,150 813 813
8,150 8,200 818 818
8,200 8,250 823 823
8,250 8,300 828 828
8,300 8,350 833 833
8,350 8,400 838 838
8,400 8,450 843 843
8,450 8,500 848 848
8,500 8,550 853 853
8,550 8,600 858 858
8,600 8,650 863 863
8,650 8,700 868 868
8,700 8,750 873 873
8,750 8,800 878 878
8,800 8,850 883 883
8,850 8,900 888 888
8,900 8,950 893 893
8,950 9,000 898 898
9,000
9,000 9,050 903 903
9,050 9,100 908 908
9,100 9,150 913 913
9,150 9,200 918 918
9,200 9,250 923 923
9,250 9,300 928 928
9,300 9,350 933 933
9,350 9,400 938 938
9,400 9,450 943 943
9,450 9,500 948 948
9,500 9,550 953 953
9,550 9,600 958 958
9,600 9,650 963 963
9,650 9,700 968 968
9,700 9,750 973 973
9,750 9,800 979 979
9,800 9,850 985 985
9,850 9,900 991 991
9,900 9,950 997 997
9,950 10,000 1,003 1,003
10,000
10,000 10,050 1,009 1,009
10,050 10,100 1,015 1,015
10,100 10,150 1,021 1,021
10,150 10,200 1,027 1,027
10,200 10,250 1,033 1,033
10,250 10,300 1,039 1,039
10,300 10,350 1,045 1,045
10,350 10,400 1,051 1,051
10,400 10,450 1,057 1,057
10,450 10,500 1,063 1,063
10,500 10,550 1,069 1,069
10,550 10,600 1,075 1,075
10,600 10,650 1,081 1,081
10,650 10,700 1,087 1,087
10,700 10,750 1,093 1,093
10,750 10,800 1,099 1,099
10,800 10,850 1,105 1,105
10,850 10,900 1,111 1,111
10,900 10,950 1,117 1,117
10,950 11,000 1,123 1,123
11,000
11,000 11,050 1,129 1,129
11,050 11,100 1,135 1,135
11,100 11,150 1,141 1,141
11,150 11,200 1,147 1,147
11,200 11,250 1,153 1,153
11,250 11,300 1,159 1,159
11,300 11,350 1,165 1,165
11,350 11,400 1,171 1,171
11,400 11,450 1,177 1,177
11,450 11,500 1,183 1,183
11,500 11,550 1,189 1,189
11,550 11,600 1,195 1,195
11,600 11,650 1,201 1,201
11,650 11,700 1,207 1,207
11,700 11,750 1,213 1,213
11,750 11,800 1,219 1,219
11,800 11,850 1,225 1,225
11,850 11,900 1,231 1,231
11,900 11,950 1,237 1,237
11,950 12,000 1,243 1,243
12,000
12,000 12,050 1,249 1,249
12,050 12,100 1,255 1,255
12,100 12,150 1,261 1,261
12,150 12,200 1,267 1,267
12,200 12,250 1,273 1,273
12,250 12,300 1,279 1,279
12,300 12,350 1,285 1,285
12,350 12,400 1,291 1,291
12,400 12,450 1,297 1,297
12,450 12,500 1,303 1,303
12,500 12,550 1,309 1,309
12,550 12,600 1,315 1,315
12,600 12,650 1,321 1,321
12,650 12,700 1,327 1,327
12,700 12,750 1,333 1,333
12,750 12,800 1,339 1,339
12,800 12,850 1,345 1,345
12,850 12,900 1,351 1,351
12,900 12,950 1,357 1,357
12,950 13,000 1,363 1,363
13,000
13,000 13,050 1,369 1,369
13,050 13,100 1,375 1,375
13,100 13,150 1,381 1,381
13,150 13,200 1,387 1,387
13,200 13,250 1,393 1,393
13,250 13,300 1,399 1,399
13,300 13,350 1,405 1,405
13,350 13,400 1,411 1,411
13,400 13,450 1,417 1,417
13,450 13,500 1,423 1,423
13,500 13,550 1,429 1,429
13,550 13,600 1,435 1,435
13,600 13,650 1,441 1,441
13,650 13,700 1,447 1,447
13,700 13,750 1,453 1,453
13,750 13,800 1,459 1,459
13,800 13,850 1,465 1,465
13,850 13,900 1,471 1,471
13,900 13,950 1,477 1,477
13,950 14,000 1,483 1,483
14,000
14,000 14,050 1,489 1,489
14,050 14,100 1,495 1,495
14,100 14,150 1,501 1,501
14,150 14,200 1,507 1,507
14,200 14,250 1,513 1,513
14,250 14,300 1,519 1,519
14,300 14,350 1,525 1,525
14,350 14,400 1,531 1,531
14,400 14,450 1,537 1,537
14,450 14,500 1,543 1,543
14,500 14,550 1,549 1,549
14,550 14,600 1,555 1,555
14,600 14,650 1,561 1,561
14,650 14,700 1,567 1,567
14,700 14,750 1,573 1,573
14,750 14,800 1,579 1,579
14,800 14,850 1,585 1,585
14,850 14,900 1,591 1,591
14,900 14,950 1,597 1,597
14,950 15,000 1,603 1,603
15,000
15,000 15,050 1,609 1,609
15,050 15,100 1,615 1,615
15,100 15,150 1,621 1,621
15,150 15,200 1,627 1,627
15,200 15,250 1,633 1,633
15,250 15,300 1,639 1,639
15,300 15,350 1,645 1,645
15,350 15,400 1,651 1,651
15,400 15,450 1,657 1,657
15,450 15,500 1,663 1,663
15,500 15,550 1,669 1,669
15,550 15,600 1,675 1,675
15,600 15,650 1,681 1,681
15,650 15,700 1,687 1,687
15,700 15,750 1,693 1,693
15,750 15,800 1,699 1,699
15,800 15,850 1,705 1,705
15,850 15,900 1,711 1,711
15,900 15,950 1,717 1,717
15,950 16,000 1,723 1,723
16,000
16,000 16,050 1,729 1,729
16,050 16,100 1,735 1,735
16,100 16,150 1,741 1,741
16,150 16,200 1,747 1,747
16,200 16,250 1,753 1,753
16,250 16,300 1,759 1,759
16,300 16,350 1,765 1,765
16,350 16,400 1,771 1,771
16,400 16,450 1,777 1,777
16,450 16,500 1,783 1,783
16,500 16,550 1,789 1,789
16,550 16,600 1,795 1,795
16,600 16,650 1,801 1,801
16,650 16,700 1,807 1,807
16,700 16,750 1,813 1,813
16,750 16,800 1,819 1,819
16,800 16,850 1,825 1,825
16,850 16,900 1,831 1,831
16,900 16,950 1,837 1,837
16,950 17,000 1,843 1,843
17,000
17,000 17,050 1,849 1,849
17,050 17,100 1,855 1,855
17,100 17,150 1,861 1,861
17,150 17,200 1,867 1,867
17,200 17,250 1,873 1,873
17,250 17,300 1,879 1,879
17,300 17,350 1,885 1,885
17,350 17,400 1,891 1,891
17,400 17,450 1,897 1,897
17,450 17,500 1,903 1,903
17,500 17,550 1,909 1,909
17,550 17,600 1,915 1,915
17,600 17,650 1,921 1,921
17,650 17,700 1,927 1,927
17,700 17,750 1,933 1,933
17,750 17,800 1,939 1,939
17,800 17,850 1,945 1,945
17,850 17,900 1,951 1,951
17,900 17,950 1,957 1,957
17,950 18,000 1,963 1,963
18,000
18,000 18,050 1,969 1,969
18,050 18,100 1,975 1,975
18,100 18,150 1,981 1,981
18,150 18,200 1,987 1,987
18,200 18,250 1,993 1,993
18,250 18,300 1,999 1,999
18,300 18,350 2,005 2,005
18,350 18,400 2,011 2,011
18,400 18,450 2,017 2,017
18,450 18,500 2,023 2,023
18,500 18,550 2,029 2,029
18,550 18,600 2,035 2,035
18,600 18,650 2,041 2,041
18,650 18,700 2,047 2,047
18,700 18,750 2,053 2,053
18,750 18,800 2,059 2,059
18,800 18,850 2,065 2,065
18,850 18,900 2,071 2,071
18,900 18,950 2,077 2,077
18,950 19,000 2,083 2,083
19,000
19,000 19,050 2,089 2,089
19,050 19,100 2,095 2,095
19,100 19,150 2,101 2,101
19,150 19,200 2,107 2,107
19,200 19,250 2,113 2,113
19,250 19,300 2,119 2,119
19,300 19,350 2,125 2,125
19,350 19,400 2,131 2,131
19,400 19,450 2,137 2,137
19,450 19,500 2,143 2,143
19,500 19,550 2,149 2,149
19,550 19,600 2,155 2,155
19,600 19,650 2,161 2,161
19,650 19,700 2,167 2,167
19,700 19,750 2,173 2,173
19,750 19,800 2,179 2,179
19,800 19,850 2,185 2,185
19,850 19,900 2,191 2,191
19,900 19,950 2,197 2,197
19,950 20,000 2,203 2,203
20,000
20,000 20,050 2,209 2,209
20,050 20,100 2,215 2,215
20,100 20,150 2,221 2,221
20,150 20,200 2,227 2,227
20,200 20,250 2,233 2,233
20,250 20,300 2,239 2,239
20,300 20,350 2,245 2,245
20,350 20,400 2,251 2,251
20,400 20,450 2,257 2,257
20,450 20,500 2,263 2,263
20,500 20,550 2,269 2,269
20,550 20,600 2,275 2,275
20,600 20,650 2,281 2,281
20,650 20,700 2,287 2,287
20,700 20,750 2,293 2,293
20,750 20,800 2,299 2,299
20,800 20,850 2,305 2,305
20,850 20,900 2,311 2,311
20,900 20,950 2,317 2,317
20,950 21,000 2,323 2,323
21,000
21,000 21,050 2,329 2,329
21,050 21,100 2,335 2,335
21,100 21,150 2,341 2,341
21,150 21,200 2,347 2,347
21,200 21,250 2,353 2,353
21,250 21,300 2,359 2,359
21,300 21,350 2,365 2,365
21,350 21,400 2,371 2,371
21,400 21,450 2,377 2,377
21,450 21,500 2,383 2,383
21,500 21,550 2,389 2,389
21,550 21,600 2,395 2,395
21,600 21,650 2,401 2,401
21,650 21,700 2,407 2,407
21,700 21,750 2,413 2,413
21,750 21,800 2,419 2,419
21,800 21,850 2,425 2,425
21,850 21,900 2,431 2,431
21,900 21,950 2,437 2,437
21,950 22,000 2,443 2,443
22,000
22,000 22,050 2,449 2,449
22,050 22,100 2,455 2,455
22,100 22,150 2,461 2,461
22,150 22,200 2,467 2,467
22,200 22,250 2,473 2,473
22,250 22,300 2,479 2,479
22,300 22,350 2,485 2,485
22,350 22,400 2,491 2,491
22,400 22,450 2,497 2,497
22,450 22,500 2,503 2,503
22,500 22,550 2,509 2,509
22,550 22,600 2,515 2,515
22,600 22,650 2,521 2,521
22,650 22,700 2,527 2,527
22,700 22,750 2,533 2,533
22,750 22,800 2,539 2,539
22,800 22,850 2,545 2,545
22,850 22,900 2,551 2,551
22,900 22,950 2,557 2,557
22,950 23,000 2,563 2,563
23,000
23,000 23,050 2,569 2,569
23,050 23,100 2,575 2,575
23,100 23,150 2,581 2,581
23,150 23,200 2,587 2,587
23,200 23,250 2,593 2,593
23,250 23,300 2,599 2,599
23,300 23,350 2,605 2,605
23,350 23,400 2,611 2,611
23,400 23,450 2,617 2,617
23,450 23,500 2,623 2,623
23,500 23,550 2,629 2,629
23,550 23,600 2,635 2,635
23,600 23,650 2,641 2,641
23,650 23,700 2,647 2,647
23,700 23,750 2,653 2,653
23,750 23,800 2,659 2,659
23,800 23,850 2,665 2,665
23,850 23,900 2,671 2,671
23,900 23,950 2,677 2,677
23,950 24,000 2,683 2,683
24,000
24,000 24,050 2,689 2,689
24,050 24,100 2,695 2,695
24,100 24,150 2,701 2,701
24,150 24,200 2,707 2,707
24,200 24,250 2,713 2,713
24,250 24,300 2,719 2,719
24,300 24,350 2,725 2,725
24,350 24,400 2,731 2,731
24,400 24,450 2,737 2,737
24,450 24,500 2,743 2,743
24,500 24,550 2,749 2,749
24,550 24,600 2,755 2,755
24,600 24,650 2,761 2,761
24,650 24,700 2,767 2,767
24,700 24,750 2,773 2,773
24,750 24,800 2,779 2,779
24,800 24,850 2,785 2,785
24,850 24,900 2,791 2,791
24,900 24,950 2,797 2,797
24,950 25,000 2,803 2,803
25,000
25,000 25,050 2,809 2,809
25,050 25,100 2,815 2,815
25,100 25,150 2,821 2,821
25,150 25,200 2,827 2,827
25,200 25,250 2,833 2,833
25,250 25,300 2,839 2,839
25,300 25,350 2,845 2,845
25,350 25,400 2,851 2,851
25,400 25,450 2,857 2,857
25,450 25,500 2,863 2,863
25,500 25,550 2,869 2,869
25,550 25,600 2,875 2,875
25,600 25,650 2,881 2,881
25,650 25,700 2,887 2,887
25,700 25,750 2,893 2,893
25,750 25,800 2,899 2,899
25,800 25,850 2,905 2,905
25,850 25,900 2,911 2,911
25,900 25,950 2,917 2,917
25,950 26,000 2,923 2,923
26,000
26,000 26,050 2,929 2,929
26,050 26,100 2,935 2,935
26,100 26,150 2,941 2,941
26,150 26,200 2,947 2,947
26,200 26,250 2,953 2,953
26,250 26,300 2,959 2,959
26,300 26,350 2,965 2,965
26,350 26,400 2,971 2,971
26,400 26,450 2,977 2,977
26,450 26,500 2,983 2,983
26,500 26,550 2,989 2,989
26,550 26,600 2,995 2,995
26,600 26,650 3,001 3,001
26,650 26,700 3,007 3,007
26,700 26,750 3,013 3,013
26,750 26,800 3,019 3,019
26,800 26,850 3,025 3,025
26,850 26,900 3,031 3,031
26,900 26,950 3,037 3,037
26,950 27,000 3,043 3,043
27,000
27,000 27,050 3,049 3,049
27,050 27,100 3,055 3,055
27,100 27,150 3,061 3,061
27,150 27,200 3,067 3,067
27,200 27,250 3,073 3,073
27,250 27,300 3,079 3,079
27,300 27,350 3,085 3,085
27,350 27,400 3,091 3,091
27,400 27,450 3,097 3,097
27,450 27,500 3,103 3,103
27,500 27,550 3,109 3,109
27,550 27,600 3,115 3,115
27,600 27,650 3,121 3,121
27,650 27,700 3,127 3,127
27,700 27,750 3,133 3,133
27,750 27,800 3,139 3,139
27,800 27,850 3,145 3,145
27,850 27,900 3,151 3,151
27,900 27,950 3,157 3,157
27,950 28,000 3,163 3,163
28,000
28,000 28,050 3,169 3,169
28,050 28,100 3,175 3,175
28,100 28,150 3,181 3,181
28,150 28,200 3,187 3,187
28,200 28,250 3,193 3,193
28,250 28,300 3,199 3,199
28,300 28,350 3,205 3,205
28,350 28,400 3,211 3,211
28,400 28,450 3,217 3,217
28,450 28,500 3,223 3,223
28,500 28,550 3,229 3,229
28,550 28,600 3,235 3,235
28,600 28,650 3,241 3,241
28,650 28,700 3,247 3,247
28,700 28,750 3,253 3,253
28,750 28,800 3,259 3,259
28,800 28,850 3,265 3,265
28,850 28,900 3,271 3,271
28,900 28,950 3,277 3,277
28,950 29,000 3,283 3,283
29,000
29,000 29,050 3,289 3,289
29,050 29,100 3,295 3,295
29,100 29,150 3,301 3,301
29,150 29,200 3,307 3,307
29,200 29,250 3,313 3,313
29,250 29,300 3,319 3,319
29,300 29,350 3,325 3,325
29,350 29,400 3,331 3,331
29,400 29,450 3,337 3,337
29,450 29,500 3,343 3,343
29,500 29,550 3,349 3,349
29,550 29,600 3,355 3,355
29,600 29,650 3,361 3,361
29,650 29,700 3,367 3,367
29,700 29,750 3,373 3,373
29,750 29,800 3,379 3,379
29,800 29,850 3,385 3,385
29,850 29,900 3,391 3,391
29,900 29,950 3,397 3,397
29,950 30,000 3,403 3,403
30,000
30,000 30,050 3,409 3,409
30,050 30,100 3,415 3,415
30,100 30,150 3,421 3,421
30,150 30,200 3,427 3,427
30,200 30,250 3,433 3,433
30,250 30,300 3,439 3,439
30,300 30,350 3,445 3,445
30,350 30,400 3,451 3,451
30,400 30,450 3,457 3,457
30,450 30,500 3,463 3,463
30,500 30,550 3,469 3,469
30,550 30,600 3,475 3,475
30,600 30,650 3,481 3,481
30,650 30,700 3,487 3,487
30,700 30,750 3,493 3,493
30,750 30,800 3,499 3,499
30,800 30,850 3,505 3,505
30,850 30,900 3,511 3,511
30,900 30,950 3,517 3,517
30,950 31,000 3,523 3,523
31,000
31,000 31,050 3,529 3,529
31,050 31,100 3,535 3,535
31,100 31,150 3,541 3,541
31,150 31,200 3,547 3,547
31,200 31,250 3,553 3,553
31,250 31,300 3,559 3,559
31,300 31,350 3,565 3,565
31,350 31,400 3,571 3,571
31,400 31,450 3,577 3,577
31,450 31,500 3,583 3,583
31,500 31,550 3,589 3,589
31,550 31,600 3,595 3,595
31,600 31,650 3,601 3,601
31,650 31,700 3,607 3,607
31,700 31,750 3,613 3,613
31,750 31,800 3,619 3,619
31,800 31,850 3,625 3,625
31,850 31,900 3,631 3,631
31,900 31,950 3,637 3,637
31,950 32,000 3,643 3,643
32,000
32,000 32,050 3,649 3,649
32,050 32,100 3,655 3,655
32,100 32,150 3,661 3,661
32,150 32,200 3,667 3,667
32,200 32,250 3,673 3,673
32,250 32,300 3,679 3,679
32,300 32,350 3,685 3,685
32,350 32,400 3,691 3,691
32,400 32,450 3,697 3,697
32,450 32,500 3,703 3,703
32,500 32,550 3,709 3,709
32,550 32,600 3,715 3,715
32,600 32,650 3,721 3,721
32,650 32,700 3,727 3,727
32,700 32,750 3,733 3,733
32,750 32,800 3,739 3,739
32,800 32,850 3,745 3,745
32,850 32,900 3,751 3,751
32,900 32,950 3,757 3,757
32,950 33,000 3,763 3,763
33,000
33,000 33,050 3,769 3,769
33,050 33,100 3,775 3,775
33,100 33,150 3,781 3,781
33,150 33,200 3,787 3,787
33,200 33,250 3,793 3,793
33,250 33,300 3,799 3,799
33,300 33,350 3,805 3,805
33,350 33,400 3,811 3,811
33,400 33,450 3,817 3,817
33,450 33,500 3,823 3,823
33,500 33,550 3,829 3,829
33,550 33,600 3,835 3,835
33,600 33,650 3,841 3,841
33,650 33,700 3,847 3,847
33,700 33,750 3,853 3,853
33,750 33,800 3,859 3,859
33,800 33,850 3,865 3,865
33,850 33,900 3,871 3,871
33,900 33,950 3,877 3,877
33,950 34,000 3,883 3,883
34,000
34,000 34,050 3,889 3,889
34,050 34,100 3,895 3,895
34,100 34,150 3,901 3,901
34,150 34,200 3,907 3,907
34,200 34,250 3,913 3,913
34,250 34,300 3,919 3,919
34,300 34,350 3,925 3,925
34,350 34,400 3,931 3,931
34,400 34,450 3,937 3,937
34,450 34,500 3,943 3,943
34,500 34,550 3,949 3,949
34,550 34,600 3,955 3,955
34,600 34,650 3,961 3,961
34,650 34,700 3,967 3,967
34,700 34,750 3,973 3,973
34,750 34,800 3,979 3,979
34,800 34,850 3,985 3,985
34,850 34,900 3,991 3,991
34,900 34,950 3,997 3,997
34,950 35,000 4,003 4,003
35,000
35,000 35,050 4,009 4,009
35,050 35,100 4,015 4,015
35,100 35,150 4,021 4,021
35,150 35,200 4,027 4,027
35,200 35,250 4,033 4,033
35,250 35,300 4,039 4,039
35,300 35,350 4,045 4,045
35,350 35,400 4,051 4,051
35,400 35,450 4,057 4,057
35,450 35,500 4,063 4,063
35,500 35,550 4,069 4,069
35,550 35,600 4,075 4,075
35,600 35,650 4,081 4,081
35,650 35,700 4,087 4,087
35,700 35,750 4,093 4,093
35,750 35,800 4,099 4,099
35,800 35,850 4,105 4,105
35,850 35,900 4,111 4,111
35,900 35,950 4,117 4,117
35,950 36,000 4,123 4,123
36,000
36,000 36,050 4,129 4,129
36,050 36,100 4,135 4,135
36,100 36,150 4,141 4,141
36,150 36,200 4,147 4,147
36,200 36,250 4,153 4,153
36,250 36,300 4,159 4,159
36,300 36,350 4,165 4,165
36,350 36,400 4,171 4,171
36,400 36,450 4,177 4,177
36,450 36,500 4,183 4,183
36,500 36,550 4,189 4,189
36,550 36,600 4,195 4,195
36,600 36,650 4,201 4,201
36,650 36,700 4,207 4,207
36,700 36,750 4,213 4,213
36,750 36,800 4,219 4,219
36,800 36,850 4,225 4,225
36,850 36,900 4,231 4,231
36,900 36,950 4,237 4,237
36,950 37,000 4,243 4,243
37,000
37,000 37,050 4,249 4,249
37,050 37,100 4,255 4,255
37,100 37,150 4,261 4,261
37,150 37,200 4,267 4,267
37,200 37,250 4,273 4,273
37,250 37,300 4,279 4,279
37,300 37,350 4,285 4,285
37,350 37,400 4,291 4,291
37,400 37,450 4,297 4,297
37,450 37,500 4,303 4,303
37,500 37,550 4,309 4,309
37,550 37,600 4,315 4,315
37,600 37,650 4,321 4,321
37,650 37,700 4,327 4,327
37,700 37,750 4,333 4,333
37,750 37,800 4,339 4,339
37,800 37,850 4,345 4,345
37,850 37,900 4,351 4,351
37,900 37,950 4,357 4,357
37,950 38,000 4,363 4,363
38,000
38,000 38,050 4,369 4,369
38,050 38,100 4,375 4,375
38,100 38,150 4,381 4,381
38,150 38,200 4,387 4,387
38,200 38,250 4,393 4,393
38,250 38,300 4,399 4,399
38,300 38,350 4,405 4,405
38,350 38,400 4,411 4,411
38,400 38,450 4,417 4,417
38,450 38,500 4,423 4,423
38,500 38,550 4,429 4,429
38,550 38,600 4,435 4,435
38,600 38,650 4,441 4,441
38,650 38,700 4,447 4,447
38,700 38,750 4,453 4,453
38,750 38,800 4,459 4,459
38,800 38,850 4,465 4,465
38,850 38,900 4,471 4,471
38,900 38,950 4,477 4,477
38,950 39,000 4,483 4,483
39,000
39,000 39,050 4,489 4,489
39,050 39,100 4,495 4,495
39,100 39,150 4,501 4,501
39,150 39,200 4,507 4,507
39,200 39,250 4,513 4,513
39,250 39,300 4,519 4,519
39,300 39,350 4,525 4,525
39,350 39,400 4,531 4,531
39,400 39,450 4,537 4,537
39,450 39,500 4,543 4,543
39,500 39,550 4,554 4,554
39,550 39,600 4,565 4,565
39,600 39,650 4,576 4,576
39,650 39,700 4,587 4,587
39,700 39,750 4,598 4,598
39,750 39,800 4,609 4,609
39,800 39,850 4,620 4,620
39,850 39,900 4,631 4,631
39,900 39,950 4,642 4,642
39,950 40,000 4,653 4,653
40,000
40,000 40,050 4,664 4,664
40,050 40,100 4,675 4,675
40,100 40,150 4,686 4,686
40,150 40,200 4,697 4,697
40,200 40,250 4,708 4,708
40,250 40,300 4,719 4,719
40,300 40,350 4,730 4,730
40,350 40,400 4,741 4,741
40,400 40,450 4,752 4,752
40,450 40,500 4,763 4,763
40,500 40,550 4,774 4,774
40,550 40,600 4,785 4,785
40,600 40,650 4,796 4,796
40,650 40,700 4,807 4,807
40,700 40,750 4,818 4,818
40,750 40,800 4,829 4,829
40,800 40,850 4,840 4,840
40,850 40,900 4,851 4,851
40,900 40,950 4,862 4,862
40,950 41,000 4,873 4,873
41,000
41,000 41,050 4,884 4,884
41,050 41,100 4,895 4,895
41,100 41,150 4,906 4,906
41,150 41,200 4,917 4,917
41,200 41,250 4,928 4,928
41,250 41,300 4,939 4,939
41,300 41,350 4,950 4,950
41,350 41,400 4,961 4,961
41,400 41,450 4,972 4,972
41,450 41,500 4,983 4,983
41,500 41,550 4,994 4,994
41,550 41,600 5,005 5,005
41,600 41,650 5,016 5,016
41,650 41,700 5,027 5,027
41,700 41,750 5,038 5,038
41,750 41,800 5,049 5,049
41,800 41,850 5,060 5,060
41,850 41,900 5,071 5,071
41,900 41,950 5,082 5,082
41,950 42,000 5,093 5,093
42,000
42,000 42,050 5,104 5,104
42,050 42,100 5,115 5,115
42,100 42,150 5,126 5,126
42,150 42,200 5,137 5,137
42,200 42,250 5,148 5,148
42,250 42,300 5,159 5,159
42,300 42,350 5,170 5,170
42,350 42,400 5,181 5,181
42,400 42,450 5,192 5,192
42,450 42,500 5,203 5,203
42,500 42,550 5,214 5,214
42,550 42,600 5,225 5,225
42,600 42,650 5,236 5,236
42,650 42,700 5,247 5,247
42,700 42,750 5,258 5,258
42,750 42,800 5,269 5,269
42,800 42,850 5,280 5,280
42,850 42,900 5,291 5,291
42,900 42,950 5,302 5,302
42,950 43,000 5,313 5,313
43,000
43,000 43,050 5,324 5,324
43,050 43,100 5,335 5,335
43,100 43,150 5,346 5,346
43,150 43,200 5,357 5,357
43,200 43,250 5,368 5,368
43,250 43,300 5,379 5,379
43,300 43,350 5,390 5,390
43,350 43,400 5,401 5,401
43,400 43,450 5,412 5,412
43,450 43,500 5,423 5,423
43,500 43,550 5,434 5,434
43,550 43,600 5,445 5,445
43,600 43,650 5,456 5,456
43,650 43,700 5,467 5,467
43,700 43,750 5,478 5,478
43,750 43,800 5,489 5,489
43,800 43,850 5,500 5,500
43,850 43,900 5,511 5,511
43,900 43,950 5,522 5,522
43,950 44,000 5,533 5,533
44,000
44,000 44,050 5,544 5,544
44,050 44,100 5,555 5,555
44,100 44,150 5,566 5,566
44,150 44,200 5,577 5,577
44,200 44,250 5,588 5,588
44,250 44,300 5,599 5,599
44,300 44,350 5,610 5,610
44,350 44,400 5,621 5,621
44,400 44,450 5,632 5,632
44,450 44,500 5,643 5,643
44,500 44,550 5,654 5,654
44,550 44,600 5,665 5,665
44,600 44,650 5,676 5,676
44,650 44,700 5,687 5,687
44,700 44,750 5,698 5,698
44,750 44,800 5,709 5,709
44,800 44,850 5,720 5,720
44,850 44,900 5,731 5,731
44,900 44,950 5,742 5,742
44,950 45,000 5,753 5,753
45,000
45,000 45,050 5,764 5,764
45,050 45,100 5,775 5,775
45,100 45,150 5,786 5,786
45,150 45,200 5,797 5,797
45,200 45,250 5,808 5,808
45,250 45,300 5,819 5,819
45,300 45,350 5,830 5,830
45,350 45,400 5,841 5,841
45,400 45,450 5,852 5,852
45,450 45,500 5,863 5,863
45,500 45,550 5,874 5,874
45,550 45,600 5,885 5,885
45,600 45,650 5,896 5,896
45,650 45,700 5,907 5,907
45,700 45,750 5,918 5,918
45,750 45,800 5,929 5,929
45,800 45,850 5,940 5,940
45,850 45,900 5,951 5,951
45,900 45,950 5,962 5,962
45,950 46,000 5,973 5,973
46,000
46,000 46,050 5,984 5,984
46,050 46,100 5,995 5,995
46,100 46,150 6,006 6,006
46,150 46,200 6,017 6,017
46,200 46,250 6,028 6,028
46,250 46,300 6,039 6,039
46,300 46,350 6,050 6,050
46,350 46,400 6,061 6,061
46,400 46,450 6,072 6,072
46,450 46,500 6,083 6,083
46,500 46,550 6,094 6,094
46,550 46,600 6,105 6,105
46,600 46,650 6,116 6,116
46,650 46,700 6,127 6,127
46,700 46,750 6,138 6,138
46,750 46,800 6,149 6,149
46,800 46,850 6,160 6,160
46,850 46,900 6,171 6,171
46,900 46,950 6,182 6,182
46,950 47,000 6,193 6,193
47,000
47,000 47,050 6,204 6,204
47,050 47,100 6,215 6,215
47,100 47,150 6,226 6,226
47,150 47,200 6,237 6,237
47,200 47,250 6,248 6,248
47,250 47,300 6,259 6,259
47,300 47,350 6,270 6,270
47,350 47,400 6,281 6,281
47,400 47,450 6,292 6,292
47,450 47,500 6,303 6,303
47,500 47,550 6,314 6,314
47,550 47,600 6,325 6,325
47,600 47,650 6,336 6,336
47,650 47,700 6,347 6,347
47,700 47,750 6,358 6,358
47,750 47,800 6,369 6,369
47,800 47,850 6,380 6,380
47,850 47,900 6,391 6,391
47,900 47,950 6,402 6,402
47,950 48,000 6,413 6,413
48,000
48,000 48,050 6,424 6,424
48,050 48,100 6,435 6,435
48,100 48,150 6,446 6,446
48,150 48,200 6,457 6,457
48,200 48,250 6,468 6,468
48,250 48,300 6,479 6,479
48,300 48,350 6,490 6,490
48,350 48,400 6,501 6,501
48,400 48,450 6,512 6,512
48,450 48,500 6,523 6,523
48,500 48,550 6,534 6,534
48,550 48,600 6,545 6,545
48,600 48,650 6,556 6,556
48,650 48,700 6,567 6,567
48,700 48,750 6,578 6,578
48,750 48,800 6,589 6,589
48,800 48,850 6,600 6,600
48,850 48,900 6,611 6,611
48,900 48,950 6,622 6,622
48,950 49,000 6,633 6,633
49,000
49,000 49,050 6,644 6,644
49,050 49,100 6,655 6,655
49,100 49,150 6,666 6,666
49,150 49,200 6,677 6,677
49,200 49,250 6,688 6,688
49,250 49,300 6,699 6,699
49,300 49,350 6,710 6,710
49,350 49,400 6,721 6,721
49,400 49,450 6,732 6,732
49,450 49,500 6,743 6,743
49,500 49,550 6,754 6,754
49,550 49,600 6,765 6,765
49,600 49,650 6,776 6,776
49,650 49,700 6,787 6,787
49,700 49,750 6,798 6,798
49,750 49,800 6,809 6,809
49,800 49,850 6,820 6,820
49,850 49,900 6,831 6,831
49,900 49,950 6,842 6,842
49,950 50,000 6,853 6,853
50,000
50,000 50,050 6,864 6,864
50,050 50,100 6,875 6,875
50,100 50,150 6,886 6,886
50,150 50,200 6,897 6,897
50,200 50,250 6,908 6,908
50,250 50,300 6,919 6,919
50,300 50,350 6,930 6,930
50,350 50,400 6,941 6,941
50,400 50,450 6,952 6,952
50,450 50,500 6,963 6,963
50,500 50,550 6,974 6,974
50,550 50,600 6,985 6,985
50,600 50,650 6,996 6,996
50,650 50,700 7,007 7,007
50,700 50,750 7,018 7,018
50,750 50,800 7,029 7,029
50,800 50,850 7,040 7,040
50,850 50,900 7,051 7,051
50,900 50,950 7,062 7,062
50,950 51,000 7,073 7,073
51,000
51,000 51,050 7,084 7,084
51,050 51,100 7,095 7,095
51,100 51,150 7,106 7,106
51,150 51,200 7,117 7,117
51,200 51,250 7,128 7,128
51,250 51,300 7,139 7,139
51,300 51,350 7,150 7,150
51,350 51,400 7,161 7,161
51,400 51,450 7,172 7,172
51,450 51,500 7,183 7,183
51,500 51,550 7,194 7,194
51,550 51,600 7,205 7,205
51,600 51,650 7,216 7,216
51,650 51,700 7,227 7,227
51,700 51,750 7,238 7,238
51,750 51,800 7,249 7,249
51,800 51,850 7,260 7,260
51,850 51,900 7,271 7,271
51,900 51,950 7,282 7,282
51,950 52,000 7,293 7,293
52,000
52,000 52,050 7,304 7,304
52,050 52,100 7,315 7,315
52,100 52,150 7,326 7,326
52,150 52,200 7,337 7,337
52,200 52,250 7,348 7,348
52,250 52,300 7,359 7,359
52,300 52,350 7,370 7,370
52,350 52,400 7,381 7,381
52,400 52,450 7,392 7,392
52,450 52,500 7,403 7,403
52,500 52,550 7,414 7,414
52,550 52,600 7,425 7,425
52,600 52,650 7,436 7,436
52,650 52,700 7,447 7,447
52,700 52,750 7,458 7,458
52,750 52,800 7,469 7,469
52,800 52,850 7,480 7,480
52,850 52,900 7,491 7,491
52,900 52,950 7,502 7,502
52,950 53,000 7,513 7,513
53,000
53,000 53,050 7,524 7,524
53,050 53,100 7,535 7,535
53,100 53,150 7,546 7,546
53,150 53,200 7,557 7,557
53,200 53,250 7,568 7,568
53,250 53,300 7,579 7,579
53,300 53,350 7,590 7,590
53,350 53,400 7,601 7,601
53,400 53,450 7,612 7,612
53,450 53,500 7,623 7,623
53,500 53,550 7,634 7,634
53,550 53,600 7,645 7,645
53,600 53,650 7,656 7,656
53,650 53,700 7,667 7,667
53,700 53,750 7,678 7,678
53,750 53,800 7,689 7,689
53,800 53,850 7,700 7,700
53,850 53,900 7,711 7,711
53,900 53,950 7,722 7,722
53,950 54,000 7,733 7,733
54,000
54,000 54,050 7,744 7,744
54,050 54,100 7,755 7,755
54,100 54,150 7,766 7,766
54,150 54,200 7,777 7,777
54,200 54,250 7,788 7,788
54,250 54,300 7,799 7,799
54,300 54,350 7,810 7,810
54,350 54,400 7,821 7,821
54,400 54,450 7,832 7,832
54,450 54,500 7,843 7,843
54,500 54,550 7,854 7,854
54,550 54,600 7,865 7,865
54,600 54,650 7,876 7,876
54,650 54,700 7,887 7,887
54,700 54,750 7,898 7,898
54,750 54,800 7,909 7,909
54,800 54,850 7,920 7,920
54,850 54,900 7,931 7,931
54,900 54,950 7,942 7,942
54,950 55,000 7,953 7,953
55,000
55,000 55,050 7,964 7,964
55,050 55,100 7,975 7,975
55,100 55,150 7,986 7,986
55,150 55,200 7,997 7,997
55,200 55,250 8,008 8,008
55,250 55,300 8,019 8,019
55,300 55,350 8,030 8,030
55,350 55,400 8,041 8,041
55,400 55,450 8,052 8,052
55,450 55,500 8,063 8,063
55,500 55,550 8,074 8,074
55,550 55,600 8,085 8,085
55,600 55,650 8,096 8,096
55,650 55,700 8,107 8,107
55,700 55,750 8,118 8,118
55,750 55,800 8,129 8,129
55,800 55,850 8,140 8,140
55,850 55,900 8,151 8,151
55,900 55,950 8,162 8,162
55,950 56,000 8,173 8,173
56,000
56,000 56,050 8,184 8,184
56,050 56,100 8,195 8,195
56,100 56,150 8,206 8,206
56,150 56,200 8,217 8,217
56,200 56,250 8,228 8,228
56,250 56,300 8,239 8,239
56,300 56,350 8,250 8,250
56,350 56,400 8,261 8,261
56,400 56,450 8,272 8,272
56,450 56,500 8,283 8,283
56,500 56,550 8,294 8,294
56,550 56,600 8,305 8,305
56,600 56,650 8,316 8,316
56,650 56,700 8,327 8,327
56,700 56,750 8,338 8,338
56,750 56,800 8,349 8,349
56,800 56,850 8,360 8,360
56,850 56,900 8,371 8,371
56,900 56,950 8,382 8,382
56,950 57,000 8,393 8,393
57,000
57,000 57,050 8,404 8,404
57,050 57,100 8,415 8,415
57,100 57,150 8,426 8,426
57,150 57,200 8,437 8,437
57,200 57,250 8,448 8,448
57,250 57,300 8,459 8,459
57,300 57,350 8,470 8,470
57,350 57,400 8,481 8,481
57,400 57,450 8,492 8,492
57,450 57,500 8,503 8,503
57,500 57,550 8,514 8,514
57,550 57,600 8,525 8,525
57,600 57,650 8,536 8,536
57,650 57,700 8,547 8,547
57,700 57,750 8,558 8,558
57,750 57,800 8,569 8,569
57,800 57,850 8,580 8,580
57,850 57,900 8,591 8,591
57,900 57,950 8,602 8,602
57,950 58,000 8,613 8,613
58,000
58,000 58,050 8,624 8,624
58,050 58,100 8,635 8,635
58,100 58,150 8,646 8,646
58,150 58,200 8,657 8,657
58,200 58,250 8,668 8,668
58,250 58,300 8,679 8,679
58,300 58,350 8,690 8,690
58,350 58,400 8,701 8,701
58,400 58,450 8,712 8,712
58,450 58,500 8,723 8,723
58,500 58,550 8,734 8,734
58,550 58,600 8,745 8,745
58,600 58,650 8,756 8,756
58,650 58,700 8,767 8,767
58,700 58,750 8,778 8,778
58,750 58,800 8,789 8,789
58,800 58,850 8,800 8,800
58,850 58,900 8,811 8,811
58,900 58,950 8,822 8,822
58,950 59,000 8,833 8,833
59,000
59,000 59,050 8,844 8,844
59,050 59,100 8,855 8,855
59,100 59,150 8,866 8,866
59,150 59,200 8,877 8,877
59,200 59,250 8,888 8,888
59,250 59,300 8,899 8,899
59,300 59,350 8,910 8,910
59,350 59,400 8,921 8,921
59,400 59,450 8,932 8,932
59,450 59,500 8,943 8,943
59,500 59,550 8,954 8,954
59,550 59,600 8,965 8,965
59,600 59,650 8,976 8,976
59,650 59,700 8,987 8,987
59,700 59,750 8,998 8,998
59,750 59,800 9,009 9,009
59,800 59,850 9,020 9,020
59,850 59,900 9,031 9,031
59,900 59,950 9,042 9,042
59,950 60,000 9,053 9,053
60,000
60,000 60,050 9,064 9,064
60,050 60,100 9,075 9,075
60,100 60,150 9,086 9,086
60,150 60,200 9,097 9,097
60,200 60,250 9,108 9,108
60,250 60,300 9,119 9,119
60,300 60,350 9,130 9,130
60,350 60,400 9,141 9,141
60,400 60,450 9,152 9,152
60,450 60,500 9,163 9,163
60,500 60,550 9,174 9,174
60,550 60,600 9,185 9,185
60,600 60,650 9,196 9,196
60,650 60,700 9,207 9,207
60,700 60,750 9,218 9,218
60,750 60,800 9,229 9,229
60,800 60,850 9,240 9,240
60,850 60,900 9,251 9,251
60,900 60,950 9,262 9,262
60,950 61,000 9,273 9,273
61,000
61,000 61,050 9,284 9,284
61,050 61,100 9,295 9,295
61,100 61,150 9,306 9,306
61,150 61,200 9,317 9,317
61,200 61,250 9,328 9,328
61,250 61,300 9,339 9,339
61,300 61,350 9,350 9,350
61,350 61,400 9,361 9,361
61,400 61,450 9,372 9,372
61,450 61,500 9,383 9,383
61,500 61,550 9,394 9,394
61,550 61,600 9,405 9,405
61,600 61,650 9,416 9,416
61,650 61,700 9,427 9,427
61,700 61,750 9,438 9,438
61,750 61,800 9,449 9,449
61,800 61,850 9,460 9,460
61,850 61,900 9,471 9,471
61,900 61,950 9,482 9,482
61,950 62,000 9,493 9,493
62,000
62,000 62,050 9,504 9,504
62,050 62,100 9,515 9,515
62,100 62,150 9,526 9,526
62,150 62,200 9,537 9,537
62,200 62,250 9,548 9,548
62,250 62,300 9,559 9,559
62,300 62,350 9,570 9,570
62,350 62,400 9,581 9,581
62,400 62,450 9,592 9,592
62,450 62,500 9,603 9,603
62,500 62,550 9,614 9,614
62,550 62,600 9,625 9,625
62,600 62,650 9,636 9,636
62,650 62,700 9,647 9,647
62,700 62,750 9,658 9,658
62,750 62,800 9,669 9,669
62,800 62,850 9,680 9,680
62,850 62,900 9,691 9,691
62,900 62,950 9,702 9,702
62,950 63,000 9,713 9,713
63,000
63,000 63,050 9,724 9,724
63,050 63,100 9,735 9,735
63,100 63,150 9,746 9,746
63,150 63,200 9,757 9,757
63,200 63,250 9,768 9,768
63,250 63,300 9,779 9,779
63,300 63,350 9,790 9,790
63,350 63,400 9,801 9,801
63,400 63,450 9,812 9,812
63,450 63,500 9,823 9,823
63,500 63,550 9,834 9,834
63,550 63,600 9,845 9,845
63,600 63,650 9,856 9,856
63,650 63,700 9,867 9,867
63,700 63,750 9,878 9,878
63,750 63,800 9,889 9,889
63,800 63,850 9,900 9,900
63,850 63,900 9,911 9,911
63,900 63,950 9,922 9,922
63,950 64,000 9,933 9,933
64,000
64,000 64,050 9,944 9,944
64,050 64,100 9,955 9,955
64,100 64,150 9,966 9,966
64,150 64,200 9,977 9,977
64,200 64,250 9,988 9,988
64,250 64,300 9,999 9,999
64,300 64,350 10,010 10,010
64,350 64,400 10,021 10,021
64,400 64,450 10,032 10,032
64,450 64,500 10,043 10,043
64,500 64,550 10,054 10,054
64,550 64,600 10,065 10,065
64,600 64,650 10,076 10,076
64,650 64,700 10,087 10,087
64,700 64,750 10,098 10,098
64,750 64,800 10,109 10,109
64,800 64,850 10,120 10,120
64,850 64,900 10,131 10,131
64,900 64,950 10,142 10,142
64,950 65,000 10,153 10,153
65,000
65,000 65,050 10,164 10,164
65,050 65,100 10,175 10,175
65,100 65,150 10,186 10,186
65,150 65,200 10,197 10,197
65,200 65,250 10,208 10,208
65,250 65,300 10,219 10,219
65,300 65,350 10,230 10,230
65,350 65,400 10,241 10,241
65,400 65,450 10,252 10,252
65,450 65,500 10,263 10,263
65,500 65,550 10,274 10,274
65,550 65,600 10,285 10,285
65,600 65,650 10,296 10,296
65,650 65,700 10,307 10,307
65,700 65,750 10,318 10,318
65,750 65,800 10,329 10,329
65,800 65,850 10,340 10,340
65,850 65,900 10,351 10,351
65,900 65,950 10,362 10,362
65,950 66,000 10,373 10,373
66,000
66,000 66,050 10,384 10,384
66,050 66,100 10,395 10,395
66,100 66,150 10,406 10,406
66,150 66,200 10,417 10,417
66,200 66,250 10,428 10,428
66,250 66,300 10,439 10,439
66,300 66,350 10,450 10,450
66,350 66,400 10,461 10,461
66,400 66,450 10,472 10,472
66,450 66,500 10,483 10,483
66,500 66,550 10,494 10,494
66,550 66,600 10,505 10,505
66,600 66,650 10,516 10,516
66,650 66,700 10,527 10,527
66,700 66,750 10,538 10,538
66,750 66,800 10,549 10,549
66,800 66,850 10,560 10,560
66,850 66,900 10,571 10,571
66,900 66,950 10,582 10,582
66,950 67,000 10,593 10,593
67,000
67,000 67,050 10,604 10,604
67,050 67,100 10,615 10,615
67,100 67,150 10,626 10,626
67,150 67,200 10,637 10,637
67,200 67,250 10,648 10,648
67,250 67,300 10,659 10,659
67,300 67,350 10,670 10,670
67,350 67,400 10,681 10,681
67,400 67,450 10,692 10,692
67,450 67,500 10,703 10,703
67,500 67,550 10,714 10,714
67,550 67,600 10,725 10,725
67,600 67,650 10,736 10,736
67,650 67,700 10,747 10,747
67,700 67,750 10,758 10,758
67,750 67,800 10,769 10,769
67,800 67,850 10,780 10,780
67,850 67,900 10,791 10,791
67,900 67,950 10,802 10,802
67,950 68,000 10,813 10,813
68,000
68,000 68,050 10,824 10,824
68,050 68,100 10,835 10,835
68,100 68,150 10,846 10,846
68,150 68,200 10,857 10,857
68,200 68,250 10,868 10,868
68,250 68,300 10,879 10,879
68,300 68,350 10,890 10,890
68,350 68,400 10,901 10,901
68,400 68,450 10,912 10,912
68,450 68,500 10,923 10,923
68,500 68,550 10,934 10,934
68,550 68,600 10,945 10,945
68,600 68,650 10,956 10,956
68,650 68,700 10,967 10,967
68,700 68,750 10,978 10,978
68,750 68,800 10,989 10,989
68,800 68,850 11,000 11,000
68,850 68,900 11,011 11,011
68,900 68,950 11,022 11,022
68,950 69,000 11,033 11,033
69,000
69,000 69,050 11,044 11,044
69,050 69,100 11,055 11,055
69,100 69,150 11,066 11,066
69,150 69,200 11,077 11,077
69,200 69,250 11,088 11,088
69,250 69,300 11,099 11,099
69,300 69,350 11,110 11,110
69,350 69,400 11,121 11,121
69,400 69,450 11,132 11,132
69,450 69,500 11,143 11,143
69,500 69,550 11,154 11,154
69,550 69,600 11,165 11,165
69,600 69,650 11,176 11,176
69,650 69,700 11,187 11,187
69,700 69,750 11,198 11,198
69,750 69,800 11,209 11,209
69,800 69,850 11,220 11,220
69,850 69,900 11,231 11,231
69,900 69,950 11,242 11,242
69,950 70,000 11,253 11,253
70,000
70,000 70,050 11,264 11,264
70,050 70,100 11,275 11,275
70,100 70,150 11,286 11,286
70,150 70,200 11,297 11,297
70,200 70,250 11,308 11,308
70,250 70,300 11,319 11,319
70,300 70,350 11,330 11,330
70,350 70,400 11,341 11,341
70,400 70,450 11,352 11,352
70,450 70,500 11,363 11,363
70,500 70,550 11,374 11,374
70,550 70,600 11,385 11,385
70,600 70,650 11,396 11,396
70,650 70,700 11,407 11,407
70,700 70,750 11,418 11,418
70,750 70,800 11,429 11,429
70,800 70,850 11,440 11,440
70,850 70,900 11,451 11,451
70,900 70,950 11,462 11,462
70,950 71,000 11,473 11,473
71,000
71,000 71,050 11,484 11,484
71,050 71,100 11,495 11,495
71,100 71,150 11,506 11,506
71,150 71,200 11,517 11,517
71,200 71,250 11,528 11,528
71,250 71,300 11,539 11,539
71,300 71,350 11,550 11,550
71,350 71,400 11,561 11,561
71,400 71,450 11,572 11,572
71,450 71,500 11,583 11,583
71,500 71,550 11,594 11,594
71,550 71,600 11,605 11,605
71,600 71,650 11,616 11,616
71,650 71,700 11,627 11,627
71,700 71,750 11,638 11,638
71,750 71,800 11,649 11,649
71,800 71,850 11,660 11,660
71,850 71,900 11,671 11,671
71,900 71,950 11,682 11,682
71,950 72,000 11,693 11,693
72,000
72,000 72,050 11,704 11,704
72,050 72,100 11,715 11,715
72,100 72,150 11,726 11,726
72,150 72,200 11,737 11,737
72,200 72,250 11,748 11,748
72,250 72,300 11,759 11,759
72,300 72,350 11,770 11,770
72,350 72,400 11,781 11,781
72,400 72,450 11,792 11,792
72,450 72,500 11,803 11,803
72,500 72,550 11,814 11,814
72,550 72,600 11,825 11,825
72,600 72,650 11,836 11,836
72,650 72,700 11,847 11,847
72,700 72,750 11,858 11,858
72,750 72,800 11,869 11,869
72,800 72,850 11,880 11,880
72,850 72,900 11,891 11,891
72,900 72,950 11,902 11,902
72,950 73,000 11,913 11,913
73,000
73,000 73,050 11,924 11,924
73,050 73,100 11,935 11,935
73,100 73,150 11,946 11,946
73,150 73,200 11,957 11,957
73,200 73,250 11,968 11,968
73,250 73,300 11,979 11,979
73,300 73,350 11,990 11,990
73,350 73,400 12,001 12,001
73,400 73,450 12,012 12,012
73,450 73,500 12,023 12,023
73,500 73,550 12,034 12,034
73,550 73,600 12,045 12,045
73,600 73,650 12,056 12,056
73,650 73,700 12,067 12,067
73,700 73,750 12,078 12,078
73,750 73,800 12,089 12,089
73,800 73,850 12,100 12,100
73,850 73,900 12,111 12,111
73,900 73,950 12,122 12,122
73,950 74,000 12,133 12,133
74,000
74,000 74,050 12,144 12,144
74,050 74,100 12,155 12,155
74,100 74,150 12,166 12,166
74,150 74,200 12,177 12,177
74,200 74,250 12,188 12,188
74,250 74,300 12,199 12,199
74,300 74,350 12,210 12,210
74,350 74,400 12,221 12,221
74,400 74,450 12,232 12,232
74,450 74,500 12,243 12,243
74,500 74,550 12,254 12,254
74,550 74,600 12,265 12,265
74,600 74,650 12,276 12,276
74,650 74,700 12,287 12,287
74,700 74,750 12,298 12,298
74,750 74,800 12,309 12,309
74,800 74,850 12,320 12,320
74,850 74,900 12,331 12,331
74,900 74,950 12,342 12,342
74,950 75,000 12,353 12,353
75,000
75,000 75,050 12,364 12,364
75,050 75,100 12,375 12,375
75,100 75,150 12,386 12,386
75,150 75,200 12,397 12,397
75,200 75,250 12,408 12,408
75,250 75,300 12,419 12,419
75,300 75,350 12,430 12,430
75,350 75,400 12,441 12,441
75,400 75,450 12,452 12,452
75,450 75,500 12,463 12,463
75,500 75,550 12,474 12,474
75,550 75,600 12,485 12,485
75,600 75,650 12,496 12,496
75,650 75,700 12,507 12,507
75,700 75,750 12,518 12,518
75,750 75,800 12,529 12,529
75,800 75,850 12,540 12,540
75,850 75,900 12,551 12,551
75,900 75,950 12,562 12,562
75,950 76,000 12,573 12,573
76,000
76,000 76,050 12,584 12,584
76,050 76,100 12,595 12,595
76,100 76,150 12,606 12,606
76,150 76,200 12,617 12,617
76,200 76,250 12,628 12,628
76,250 76,300 12,639 12,639
76,300 76,350 12,650 12,650
76,350 76,400 12,661 12,661
76,400 76,450 12,672 12,672
76,450 76,500 12,683 12,683
76,500 76,550 12,694 12,694
76,550 76,600 12,705 12,705
76,600 76,650 12,716 12,716
76,650 76,700 12,727 12,727
76,700 76,750 12,738 12,738
76,750 76,800 12,749 12,749
76,800 76,850 12,760 12,760
76,850 76,900 12,771 12,771
76,900 76,950 12,782 12,782
76,950 77,000 12,793 12,793
77,000
77,000 77,050 12,804 12,804
77,050 77,100 12,815 12,815
77,100 77,150 12,826 12,826
77,150 77,200 12,837 12,837
77,200 77,250 12,848 12,848
77,250 77,300 12,859 12,859
77,300 77,350 12,870 12,870
77,350 77,400 12,881 12,881
77,400 77,450 12,892 12,892
77,450 77,500 12,903 12,903
77,500 77,550 12,914 12,914
77,550 77,600 12,925 12,925
77,600 77,650 12,936 12,936
77,650 77,700 12,947 12,947
77,700 77,750 12,958 12,958
77,750 77,800 12,969 12,969
77,800 77,850 12,980 12,980
77,850 77,900 12,991 12,991
77,900 77,950 13,002 13,002
77,950 78,000 13,013 13,013
78,000
78,000 78,050 13,024 13,024
78,050 78,100 13,035 13,035
78,100 78,150 13,046 13,046
78,150 78,200 13,057 13,057
78,200 78,250 13,068 13,068
78,250 78,300 13,079 13,079
78,300 78,350 13,090 13,090
78,350 78,400 13,101 13,101
78,400 78,450 13,112 13,112
78,450 78,500 13,123 13,123
78,500 78,550 13,134 13,134
78,550 78,600 13,145 13,145
78,600 78,650 13,156 13,156
78,650 78,700 13,167 13,167
78,700 78,750 13,178 13,178
78,750 78,800 13,189 13,189
78,800 78,850 13,200 13,200
78,850 78,900 13,211 13,211
78,900 78,950 13,222 13,222
78,950 79,000 13,233 13,233
79,000
79,000 79,050 13,244 13,244
79,050 79,100 13,255 13,255
79,100 79,150 13,266 13,266
79,150 79,200 13,277 13,277
79,200 79,250 13,288 13,288
79,250 79,300 13,299 13,299
79,300 79,350 13,310 13,310
79,350 79,400 13,321 13,321
79,400 79,450 13,332 13,332
79,450 79,500 13,343 13,343
79,500 79,550 13,354 13,354
79,550 79,600 13,365 13,365
79,600 79,650 13,376 13,376
79,650 79,700 13,387 13,387
79,700 79,750 13,398 13,398
79,750 79,800 13,409 13,409
79,800 79,850 13,420 13,420
79,850 79,900 13,431 13,431
79,900 79,950 13,442 13,442
79,950 80,000 13,453 13,453
80,000
80,000 80,050 13,464 13,464
80,050 80,100 13,475 13,475
80,100 80,150 13,486 13,486
80,150 80,200 13,497 13,497
80,200 80,250 13,508 13,508
80,250 80,300 13,519 13,519
80,300 80,350 13,530 13,530
80,350 80,400 13,541 13,541
80,400 80,450 13,552 13,552
80,450 80,500 13,563 13,563
80,500 80,550 13,574 13,574
80,550 80,600 13,585 13,585
80,600 80,650 13,596 13,596
80,650 80,700 13,607 13,607
80,700 80,750 13,618 13,618
80,750 80,800 13,629 13,629
80,800 80,850 13,640 13,640
80,850 80,900 13,651 13,651
80,900 80,950 13,662 13,662
80,950 81,000 13,673 13,673
81,000
81,000 81,050 13,684 13,684
81,050 81,100 13,695 13,695
81,100 81,150 13,706 13,706
81,150 81,200 13,717 13,717
81,200 81,250 13,728 13,728
81,250 81,300 13,739 13,739
81,300 81,350 13,750 13,750
81,350 81,400 13,761 13,761
81,400 81,450 13,772 13,772
81,450 81,500 13,783 13,783
81,500 81,550 13,794 13,794
81,550 81,600 13,805 13,805
81,600 81,650 13,816 13,816
81,650 81,700 13,827 13,827
81,700 81,750 13,838 13,838
81,750 81,800 13,849 13,849
81,800 81,850 13,860 13,860
81,850 81,900 13,871 13,871
81,900 81,950 13,882 13,882
81,950 82,000 13,893 13,893
82,000
82,000 82,050 13,904 13,904
82,050 82,100 13,915 13,915
82,100 82,150 13,926 13,926
82,150 82,200 13,937 13,937
82,200 82,250 13,948 13,948
82,250 82,300 13,959 13,959
82,300 82,350 13,970 13,970
82,350 82,400 13,981 13,981
82,400 82,450 13,992 13,992
82,450 82,500 14,003 14,003
82,500 82,550 14,014 14,014
82,550 82,600 14,025 14,025
82,600 82,650 14,036 14,036
82,650 82,700 14,047 14,047
82,700 82,750 14,058 14,058
82,750 82,800 14,069 14,069
82,800 82,850 14,080 14,080
82,850 82,900 14,091 14,091
82,900 82,950 14,102 14,102
82,950 83,000 14,113 14,113
83,000
83,000 83,050 14,124 14,124
83,050 83,100 14,135 14,135
83,100 83,150 14,146 14,146
83,150 83,200 14,157 14,157
83,200 83,250 14,168 14,168
83,250 83,300 14,179 14,179
83,300 83,350 14,190 14,190
83,350 83,400 14,201 14,201
83,400 83,450 14,212 14,212
83,450 83,500 14,223 14,223
83,500 83,550 14,234 14,234
83,550 83,600 14,245 14,245
83,600 83,650 14,256 14,256
83,650 83,700 14,267 14,267
83,700 83,750 14,278 14,278
83,750 83,800 14,289 14,289
83,800 83,850 14,300 14,300
83,850 83,900 14,311 14,311
83,900 83,950 14,322 14,322
83,950 84,000 14,333 14,333
84,000
84,000 84,050 14,344 14,344
84,050 84,100 14,355 14,355
84,100 84,150 14,366 14,366
84,150 84,200 14,377 14,377
84,200 84,250 14,389 14,389
84,250 84,300 14,401 14,401
84,300 84,350 14,413 14,413
84,350 84,400 14,425 14,425
84,400 84,450 14,437 14,437
84,450 84,500 14,449 14,449
84,500 84,550 14,461 14,461
84,550 84,600 14,473 14,473
84,600 84,650 14,485 14,485
84,650 84,700 14,497 14,497
84,700 84,750 14,509 14,509
84,750 84,800 14,521 14,521
84,800 84,850 14,533 14,533
84,850 84,900 14,545 14,545
84,900 84,950 14,557 14,557
84,950 85,000 14,569 14,569
85,000
85,000 85,050 14,581 14,581
85,050 85,100 14,593 14,593
85,100 85,150 14,605 14,605
85,150 85,200 14,617 14,617
85,200 85,250 14,629 14,629
85,250 85,300 14,641 14,641
85,300 85,350 14,653 14,653
85,350 85,400 14,665 14,665
85,400 85,450 14,677 14,677
85,450 85,500 14,689 14,689
85,500 85,550 14,701 14,701
85,550 85,600 14,713 14,713
85,600 85,650 14,725 14,725
85,650 85,700 14,737 14,737
85,700 85,750 14,749 14,749
85,750 85,800 14,761 14,761
85,800 85,850 14,773 14,773
85,850 85,900 14,785 14,785
85,900 85,950 14,797 14,797
85,950 86,000 14,809 14,809
86,000
86,000 86,050 14,821 14,821
86,050 86,100 14,833 14,833
86,100 86,150 14,845 14,845
86,150 86,200 14,857 14,857
86,200 86,250 14,869 14,869
86,250 86,300 14,881 14,881
86,300 86,350 14,893 14,893
86,350 86,400 14,905 14,905
86,400 86,450 14,917 14,917
86,450 86,500 14,929 14,929
86,500 86,550 14,941 14,941
86,550 86,600 14,953 14,953
86,600 86,650 14,965 14,965
86,650 86,700 14,977 14,977
86,700 86,750 14,989 14,989
86,750 86,800 15,001 15,001
86,800 86,850 15,013 15,013
86,850 86,900 15,025 15,025
86,900 86,950 15,037 15,037
86,950 87,000 15,049 15,049
87,000
87,000 87,050 15,061 15,061
87,050 87,100 15,073 15,073
87,100 87,150 15,085 15,085
87,150 87,200 15,097 15,097
87,200 87,250 15,109 15,109
87,250 87,300 15,121 15,121
87,300 87,350 15,133 15,133
87,350 87,400 15,145 15,145
87,400 87,450 15,157 15,157
87,450 87,500 15,169 15,169
87,500 87,550 15,181 15,181
87,550 87,600 15,193 15,193
87,600 87,650 15,205 15,205
87,650 87,700 15,217 15,217
87,700 87,750 15,229 15,229
87,750 87,800 15,241 15,241
87,800 87,850 15,253 15,253
87,850 87,900 15,265 15,265
87,900 87,950 15,277 15,277
87,950 88,000 15,289 15,289
88,000
88,000 88,050 15,301 15,301
88,050 88,100 15,313 15,313
88,100 88,150 15,325 15,325
88,150 88,200 15,337 15,337
88,200 88,250 15,349 15,349
88,250 88,300 15,361 15,361
88,300 88,350 15,373 15,373
88,350 88,400 15,385 15,385
88,400 88,450 15,397 15,397
88,450 88,500 15,409 15,409
88,500 88,550 15,421 15,421
88,550 88,600 15,433 15,433
88,600 88,650 15,445 15,445
88,650 88,700 15,457 15,457
88,700 88,750 15,469 15,469
88,750 88,800 15,481 15,481
88,800 88,850 15,493 15,493
88,850 88,900 15,505 15,505
88,900 88,950 15,517 15,517
88,950 89,000 15,529 15,529
89,000
89,000 89,050 15,541 15,541
89,050 89,100 15,553 15,553
89,100 89,150 15,565 15,565
89,150 89,200 15,577 15,577
89,200 89,250 15,589 15,589
89,250 89,300 15,601 15,601
89,300 89,350 15,613 15,613
89,350 89,400 15,625 15,625
89,400 89,450 15,637 15,637
89,450 89,500 15,649 15,649
89,500 89,550 15,661 15,661
89,550 89,600 15,673 15,673
89,600 89,650 15,685 15,685
89,650 89,700 15,697 15,697
89,700 89,750 15,709 15,709
89,750 89,800 15,721 15,721
89,800 89,850 15,733 15,733
89,850 89,900 15,745 15,745
89,900 89,950 15,757 15,757
89,950 90,000 15,769 15,769
90,000
90,000 90,050 15,781 15,781
90,050 90,100 15,793 15,793
90,100 90,150 15,805 15,805
90,150 90,200 15,817 15,817
90,200 90,250 15,829 15,829
90,250 90,300 15,841 15,841
90,300 90,350 15,853 15,853
90,350 90,400 15,865 15,865
90,400 90,450 15,877 15,877
90,450 90,500 15,889 15,889
90,500 90,550 15,901 15,901
90,550 90,600 15,913 15,913
90,600 90,650 15,925 15,925
90,650 90,700 15,937 15,937
90,700 90,750 15,949 15,949
90,750 90,800 15,961 15,961
90,800 90,850 15,973 15,973
90,850 90,900 15,985 15,985
90,900 90,950 15,997 15,997
90,950 91,000 16,009 16,009
91,000
91,000 91,050 16,021 16,021
91,050 91,100 16,033 16,033
91,100 91,150 16,045 16,045
91,150 91,200 16,057 16,057
91,200 91,250 16,069 16,069
91,250 91,300 16,081 16,081
91,300 91,350 16,093 16,093
91,350 91,400 16,105 16,105
91,400 91,450 16,117 16,117
91,450 91,500 16,129 16,129
91,500 91,550 16,141 16,141
91,550 91,600 16,153 16,153
91,600 91,650 16,165 16,165
91,650 91,700 16,177 16,177
91,700 91,750 16,189 16,189
91,750 91,800 16,201 16,201
91,800 91,850 16,213 16,213
91,850 91,900 16,225 16,225
91,900 91,950 16,237 16,237
91,950 92,000 16,249 16,249
92,000
92,000 92,050 16,261 16,261
92,050 92,100 16,273 16,273
92,100 92,150 16,285 16,285
92,150 92,200 16,297 16,297
92,200 92,250 16,309 16,309
92,250 92,300 16,321 16,321
92,300 92,350 16,333 16,333
92,350 92,400 16,345 16,345
92,400 92,450 16,357 16,357
92,450 92,500 16,369 16,369
92,500 92,550 16,381 16,381
92,550 92,600 16,393 16,393
92,600 92,650 16,405 16,405
92,650 92,700 16,417 16,417
92,700 92,750 16,429 16,429
92,750 92,800 16,441 16,441
92,800 92,850 16,453 16,453
92,850 92,900 16,465 16,465
92,900 92,950 16,477 16,477
92,950 93,000 16,489 16,489
93,000
93,000 93,050 16,501 16,501
93,050 93,100 16,513 16,513
93,100 93,150 16,525 16,525
93,150 93,200 16,537 16,537
93,200 93,250 16,549 16,549
93,250 93,300 16,561 16,561
93,300 93,350 16,573 16,573
93,350 93,400 16,585 16,585
93,400 93,450 16,597 16,597
93,450 93,500 16,609 16,609
93,500 93,550 16,621 16,621
93,550 93,600 16,633 16,633
93,600 93,650 16,645 16,645
93,650 93,700 16,657 16,657
93,700 93,750 16,669 16,669
93,750 93,800 16,681 16,681
93,800 93,850 16,693 16,693
93,850 93,900 16,705 16,705
93,900 93,950 16,717 16,717
93,950 94,000 16,729 16,729
94,000
94,000 94,050 16,741 16,741
94,050 94,100 16,753 16,753
94,100 94,150 16,765 16,765
94,150 94,200 16,777 16,777
94,200 94,250 16,789 16,789
94,250 94,300 16,801 16,801
94,300 94,350 16,813 16,813
94,350 94,400 16,825 16,825
94,400 94,450 16,837 16,837
94,450 94,500 16,849 16,849
94,500 94,550 16,861 16,861
94,550 94,600 16,873 16,873
94,600 94,650 16,885 16,885
94,650 94,700 16,897 16,897
94,700 94,750 16,909 16,909
94,750 94,800 16,921 16,921
94,800 94,850 16,933 16,933
94,850 94,900 16,945 16,945
94,900 94,950 16,957 16,957
94,950 95,000 16,969 16,969
95,000
95,000 95,050 16,981 16,981
95,050 95,100 16,993 16,993
95,100 95,150 17,005 17,005
95,150 95,200 17,017 17,017
95,200 95,250 17,029 17,029
95,250 95,300 17,041 17,041
95,300 95,350 17,053 17,053
95,350 95,400 17,065 17,065
95,400 95,450 17,077 17,077
95,450 95,500 17,089 17,089
95,500 95,550 17,101 17,101
95,550 95,600 17,113 17,113
95,600 95,650 17,125 17,125
95,650 95,700 17,137 17,137
95,700 95,750 17,149 17,149
95,750 95,800 17,161 17,161
95,800 95,850 17,173 17,173
95,850 95,900 17,185 17,185
95,900 95,950 17,197 17,197
95,950 96,000 17,209 17,209
96,000
96,000 96,050 17,221 17,221
96,050 96,100 17,233 17,233
96,100 96,150 17,245 17,245
96,150 96,200 17,257 17,257
96,200 96,250 17,269 17,269
96,250 96,300 17,281 17,281
96,300 96,350 17,293 17,293
96,350 96,400 17,305 17,305
96,400 96,450 17,317 17,317
96,450 96,500 17,329 17,329
96,500 96,550 17,341 17,341
96,550 96,600 17,353 17,353
96,600 96,650 17,365 17,365
96,650 96,700 17,377 17,377
96,700 96,750 17,389 17,389
96,750 96,800 17,401 17,401
96,800 96,850 17,413 17,413
96,850 96,900 17,425 17,425
96,900 96,950 17,437 17,437
96,950 97,000 17,449 17,449
97,000
97,000 97,050 17,461 17,461
97,050 97,100 17,473 17,473
97,100 97,150 17,485 17,485
97,150 97,200 17,497 17,497
97,200 97,250 17,509 17,509
97,250 97,300 17,521 17,521
97,300 97,350 17,533 17,533
97,350 97,400 17,545 17,545
97,400 97,450 17,557 17,557
97,450 97,500 17,569 17,569
97,500 97,550 17,581 17,581
97,550 97,600 17,593 17,593
97,600 97,650 17,605 17,605
97,650 97,700 17,617 17,617
97,700 97,750 17,629 17,629
97,750 97,800 17,641 17,641
97,800 97,850 17,653 17,653
97,850 97,900 17,665 17,665
97,900 97,950 17,677 17,677
97,950 98,000 17,689 17,689
98,000
98,000 98,050 17,701 17,701
98,050 98,100 17,713 17,713
98,100 98,150 17,725 17,725
98,150 98,200 17,737 17,737
98,200 98,250 17,749 17,749
98,250 98,300 17,761 17,761
98,300 98,350 17,773 17,773
98,350 98,400 17,785 17,785
98,400 98,450 17,797 17,797
98,450 98,500 17,809 17,809
98,500 98,550 17,821 17,821
98,550 98,600 17,833 17,833
98,600 98,650 17,845 17,845
98,650 98,700 17,857 17,857
98,700 98,750 17,869 17,869
98,750 98,800 17,881 17,881
98,800 98,850 17,893 17,893
98,850 98,900 17,905 17,905
98,900 98,950 17,917 17,917
98,950 99,000 17,929 17,929
99,000
99,000 99,050 17,941 17,941
99,050 99,100 17,953 17,953
99,100 99,150 17,965 17,965
99,150 99,200 17,977 17,977
99,200 99,250 17,989 17,989
99,250 99,300 18,001 18,001
99,300 99,350 18,013 18,013
99,350 99,400 18,025 18,025
99,400 99,450 18,037 18,037
99,450 99,500 18,049 18,049
99,500 99,550 18,061 18,061
99,550 99,600 18,073 18,073
99,600 99,650 18,085 18,085
99,650 99,700 18,097 18,097
99,700 99,750 18,109 18,109
99,750 99,800 18,121 18,121
99,800 99,850 18,133 18,133
99,850 99,900 18,145 18,145
99,900 99,950 18,157 18,157
99,950 100,000 18,169 18,169
 
$100,000
or over
use
Form 1040-NR
 
       

Index

A

Adoption benefits, Adoption benefits.
Amended return, How Do You Amend Your Tax Return?
Amount you owe, Amount You Owe
To Pay By Check Or Money Order, Pay by Check or Money Order
Assistance, How To Get Tax Help

B

Bad check or payment, Bad check or payment.

C

Closer connection to foreign country, Closer Connection to Foreign Country
Comments, We welcome comments on forms.
Common mistakes, checklist to avoid, Return Checklist
Credit for taxes paid, Credit for taxes paid.

D

Death of a taxpayer, Death of a Taxpayer
Dependent care benefits, Dependent care benefits.
Disability pensions, Line 3—Wages, salaries, tips, etc.
Disclosure, Disclosure, Privacy Act, and Paperwork Reduction Act Notice
Dual-status taxpayers, Dual-Status Taxpayers
Dual-status year, Dual-Status Year

E

Election to be taxed as a resident alien, Election To Be Taxed as a Resident Alien
Eligible student, Eligible student.
Estimated tax
2020, applied to, Line 24—Applied to your 2020 estimated tax.
2020, payments for, Income Tax Withholding and Estimated Tax Payments for 2020
Payments, Line 19—2019 estimated tax payments.
Penalty, Line 26—Estimated tax penalty.
Exempt individual, Exempt individual.
Extension of time to file, Extension of time to file.
Extension of time to pay, Extension of time to pay.

H

Head of household, Head of household.
How to pay
Pay By Phone, Pay by Phone
Pay Online, Pay Online

J

Joint return, Joint return.

M

Mailing address, Where To File
Missing or incorrect Form W-2, Missing or incorrect Form W-2.

N

Name change, Name change.
Nonresident alien, Resident Alien or Nonresident Alien

P

P.O. box, P.O. box.
Paperwork reduction act notice, Disclosure, Privacy Act, and Paperwork Reduction Act Notice
Past due return, Past Due Returns
Penalties, Interest and Penalties
Frivolous return, Penalty for frivolous return.
Late filing, Penalty for late filing.
Late payment, Penalty for late payment of tax.
Other, Other penalties.
Private delivery services, Private Delivery Services
Public debt, gift to reduce the, How Do You Make a Gift To Reduce Debt Held by the Public?
Publications, How To Get Tax Help

Q

Qualified higher education expenses, Qualified higher education expenses.
Qualified student loan, Qualified student loan.

R

Record keeping, How Long Should Records Be Kept?
Refund, Refund
Refund information, Refund Information
Refund offset, Refund offset.
Requesting a copy of your tax return, How Do You Get a Copy of Your Tax Return Information?
Resident alien, Resident Alien or Nonresident Alien
Return checklist to avoid mistakes, Return Checklist
Rounding off to whole dollars, Rounding Off to Whole Dollars

S

Scholarship and fellowship grants, Line 5—Scholarship and fellowship grants.
Scholarship and fellowship grants excluded, Line 8—Scholarship and fellowship grants excluded.
Signing your return, Sign Your Return
Social security and Medicare tax on tip income, Line 16—Unreported social security and Medicare tax from Forms 4137 and 8919.
Standard deduction, Standard deduction.
State and local income taxes - taxable, Line 4—Taxable refunds, credits, or offsets of state and local income taxes.
Student loan interest deduction, Line 9—Student loan interest deduction.
Student loan interest deduction worksheet, Student Loan Interest Deduction Worksheet—Line 9
Substantial presence test, Resident Alien or Nonresident Alien, Substantial Presence Test

U

U.S. national, U.S. national.

W

Wages, salaries, tips, etc., Line 3—Wages, salaries, tips, etc.
What if you cannot pay in full?
Extension of time to pay, What if you cannot pay?
Installment agreement, What if you cannot pay?
When to file, When To File
Where to file, Where To File
Who must file, Who Must File