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Instructions for Form 1040-NR


Line 46—Foreign tax credit. (p32)
If you paid income tax to a foreign country or U.S. possession, you may be able to take this credit, but only if you:
  1. Report income from foreign sources (see Foreign Income Taxed by the United States, earlier), and
  2. Have paid or owe foreign tax on that income.
Generally, you must complete and attach Form 1116 to take this credit.

You do not have to complete Form 1116 to take this credit if all of the following apply.
  1. Form 1040NR is being filed for a nonresident alien individual and not an estate or trust.
  2. The total of your foreign taxes was not more than $300.
  3. All of your foreign source gross income was from the passive category (which includes most interest and dividend income).
  4. All the income and any foreign taxes paid on it were reported to you on qualified payee statements, such as Form 1099-INT, Form 1099-DIV, or similar substitute statements.
  5. You held the stock or bonds on which the dividends or interest were paid for at least 16 days and were not obligated to pay these amounts to someone else.
  6. All of your foreign taxes were:
    1. Legally owed and not eligible for a refund or reduced tax rate under a tax treaty, and
    2. Paid to countries that are recognized by the United States and do not support terrorism.
If you need more information about these requirements, see the Instructions for Form 1116.

If you meet all six requirements, enter on line 46 the smaller of (a) your total foreign tax or (b) the total of the amounts on Form 1040NR, lines 42 and 44.
If you do not meet all six requirements, see Form 1116 to find out if you can take the credit. For additional information, see Pub. 514, Foreign Tax Credit.
Line 47—Credit for child and dependent care expenses.(p32)
You may be able to take this credit if you paid someone to care for:For details, see Form 2441.
Line 48—Retirement savings contributions credit (saver's credit).(p32)
You may be able to take this credit if you made (a) contributions, other than rollover contributions, to a traditional or Roth IRA; (b) elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan.
However, you cannot take the credit if either of the following applies.
You were a student if during any part of 5 calendar months of 2015 you:
A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. For more details, use Tax Topic 610 at or see Form 8880.
Line 49—Child tax credit.(p32)
This credit is for people who have a qualifying child as defined in the instructions for line 7c, column (4). It is in addition to the credit for child and dependent care expenses on Form 1040NR, line 47. Complete the 2015 Child Tax Credit Worksheet—Line 49 to determine if you can take the child tax credit.
If you can take the child tax credit, attach Schedule 8812 if required. See Schedule 8812 and its instructions for more information.
pencil2015 Child Tax Credit Worksheet—Line 49
  1. To be a qualifying child for the child tax credit, the child must be your dependent, be under age 17 at the end of 2015, and meet all the conditions in the instructions for line 7c, column (4). Make sure you check the box on Form 1040NR, line 7c, column (4), for each qualifying child.
  2. If you do not have a qualifying child, you cannot claim the child tax credit.
  3. Be sure to see line 7c, column (2) in the instructions for line 7c. If your qualifying child has an ITIN instead of an SSN, file Schedule 8812.
  4. Do not use this worksheet, but use Pub. 972 instead if you are claiming the adoption credit, mortgage interest credit, a carryforward of the District of Columbia first-time homebuyer credit, or residential energy efficient property credit.
PART 11.
Number of qualifying children:    X $1,000.
Enter the result.

Enter the amount from Form 1040NR, line 37.
 3.Enter the amount shown below for the filing status box you checked on page 1 of Form 1040NR.        
• Box 1, 2, or 6—$75,000
• Box 3, 4, or 5—$55,000
 4.Is the amount on line 2 more than the amount on line 3?   
   box No. Leave line 4 blank. Enter -0- on line 5, and go to line 6.           
   box Yes. Subtract line 3 from line 2.
If the result is not a multiple of $1,000, increase it to the next multiple of $1,000. For example, increase $425 to $1,000, increase $1,025 to $2,000, etc.

Multiply the amount on line 4 by 5% (0.05). Enter the result.

 6.Is the amount on line 1 more than the amount on line 5?    
   box No. stop You cannot take the child tax credit on Form 1040NR, line 49. You also cannot take the additional child tax credit on Form 1040NR, line 64. Complete the rest of your Form 1040NR.        
   box Yes. Subtract line 5 from line 1. Enter the result.


Go to Part 2 on the next page.
pencilChild Tax Credit Worksheet—Continued from Part 1 of the Worksheet
Before you begin Part 2: Figure the amount of any credits you are claiming on Form 5695, Part II; Form 8910; or Form 8936.

PART 27. Enter the amount from Form 1040NR, line 45. 

 8.Add any amounts from:     
  Form 1040NR, line 46     ____________    
  Form 1040NR, line 47  + ____________    
  Form 1040NR, line 48 + ____________    
  Form 5695, line 30 + ____________    
  Form 8910, line 15  + ____________     
  Form 8936, line 23 + ____________

  Enter the total.

 9.Are the amounts on lines 7 and 8 the same?    
   box Yes. stopYou cannot take this credit because there is no tax to reduce. However, you may be able to take the additional child tax credit. See the TIP below.     
   box No. Subtract line 8 from line 7.  
 10.Is the amount on line 6 more than the amount on line 9?
   box Yes. Enter the amount from line 9. Also, you may be able to take the additional child tax credit. See the TIP below.   

box No. Enter the amount from line 6. 

This is your child tax credit.
    Enter this amount on Form 1040NR, line 49.
   taxtipYou may be able to take the additional child tax credit on Form 1040NR, line 64, if you answered "Yes" on line 9 or line 10 above.    
  • First, complete your Form 1040NR through line 63.
  • Then, use Schedule 8812 to figure any additional child tax credit.

Line 50—Residential energy credits.(p34)
Enter the total of any residential energy efficient property credit and nonbusiness energy property credit on line 50.
Residential energy efficient property credit.

You may be able to take this credit by completing and attaching Form 5695 if you paid for any of the following during 2015.
Also complete Form 5695 if you only have a credit carryforward from 2014.
Nonbusiness energy property credit.

You may be able to take this credit by completing and attaching Form 5695 for any of the following improvements to your main home located in the United States in 2015 if they are new and meet certain requirements for energy efficiency.
You also may be able to take this credit for the cost of the following items if the items meet certain performance and quality standards.
Condos and co-ops.

If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of these credits.
More details.

For details, see Form 5695 and its instructions.
Line 51—Other credits.(p35)
Enter the total of the following credits on line 51 and check the appropriate box(es). Check all boxes that apply. If box c is checked, also enter the applicable form number. To find out if you can take the credit, see the form or publication indicated.