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IRS.gov Website
Instructions for Form 1040-NR
taxmap/instr2/i1040nr-017.htm#en_us_publink11368vd0e10125

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Other Taxes(p35)

rule
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Line 55—Self-employment tax.(p35)
rule
Enter the amount of any taxes from Schedule SE (Form 1040), Section A, line 5, or Section B, line 12. See the Instructions for Schedule SE (Form 1040) for more information.
If you are a self-employed nonresident alien, you must pay self-employment tax only if an international social security agreement (often called a totalization agreement) in effect determines that you are covered under the U.S. social security system. See the Instructions for Schedule SE (Form 1040) for information about international social security agreements. Information about totalization agreements is available at IRS.gov. Enter totalization agreement
in the search box. You also can
find information at
www.socialsecurity.gov/international under International Agreements.
caution
If you are not required to pay self-employment tax but do so anyway, you will not be eligible to receive social security benefits.
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Line 56—Unreported social security and Medicare tax from Forms 4137 and 8919.(p35)
rule
Enter the total of any taxes from Form 4137 and Form 8919. Check the appropriate box(es).
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Form 4137.
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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 and Medicare or railroad retirement (RRTA) tax on the unreported tips.
Do not include the value of any noncash tips, such as tickets or passes. You do not pay social security and Medicare taxes or RRTA tax 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.
caution
You may be charged a penalty equal to 50% of the social security and Medicare or RRTA tax due on tips you received but did not report to your employer.
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Form 8919.
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If you are an employee who received wages from an employer who did not withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 56 the amount from line 13 of Form 8919. Include the amount from line 6 of Form 8919 on Form 1040NR, line 8.
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Line 57—Additional tax on IRAs, other qualified retirement plans, etc.(p36)
rule
If any of the following apply, see Form 5329 and its instructions to find out if you owe this tax and if you must file Form 5329. Also see Form 5329 and its instructions for definitions of the terms used here.
  1. You received an early distribution from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution was not rolled over in a qualified rollover contribution.
  2. Excess contributions were made to your IRA, Coverdell education savings account (ESA), Archer MSA, health savings account (HSA), or ABLE account.
  3. You received a taxable distribution from a Coverdell ESA, qualified tuition program, or ABLE account.
  4. You were born before July 1, 1944, and did not take the minimum required distribution from your IRA or other qualified retirement plan.
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Exception.
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If only item (1) applies and distribution code 1 is correctly shown in box 7 of all your Forms 1099-R, you do not have to file Form 5329. Instead, multiply the taxable amount of the distribution by 10% (0.10) and enter the result on line 57. The taxable amount of the distribution is the part of the distribution you reported on Form 1040NR, line 16b or line 17b, or on Form 4972. Also, enter No under the heading Other Taxes to the left of line 57 to indicate that you do not have to file Form 5329.
However, you must file Form 5329 if distribution code 1 is incorrectly shown in box 7 of Form 1099-R, you received a Form 1042-S for the distribution, or you qualify for an exception, such as the exceptions for qualified higher education expenses or qualified first-time homebuyer distributions.
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Line 58—Transportation tax.(p36)
rule
Nonresident alien individuals are subject to a 4% tax on U.S. source gross transportation income that is not effectively connected with a U.S. trade or business. However, the term U.S. source gross transportation income does not include any such income that is taxable in a possession of the United States under the provisions of the Internal Revenue Code as applied to that possession.
For purposes of this tax, transportation income will be treated as not effectively connected with the conduct of a trade or business in the United States unless:
  1. You had a fixed place of business in the United States involved in the earning of transportation income, and
  2. At least 90% of your U.S. source gross transportation income was attributable to regularly scheduled transportation. Or, in the case of income from the leasing of a vessel or aircraft, it was attributable to a fixed place of business in the United States. See chapter 4 of Pub. 519 for rules, definitions, and exceptions.
You may be exempt from this tax because of a treaty or an exchange of notes between the United States and the country of which you are a resident. If the country of which you are a resident does not impose tax on the shipping or aircraft income of U.S. persons, you also may be exempt from this tax. If you are exempt from the tax by treaty or exchange of notes, complete Form 8833 and attach it to this return. Also, complete item L of Schedule OI on page 5 and include the amount on line 22 on page 1 of Form 1040NR. If you are exempt from the tax for any other reason, you must attach a statement to Form 1040NR identifying your country of residence and the law and provisions under which you claim exemption from the tax.
If you owe this tax, you must attach a statement to your return that includes the information described in Pub. 519.
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Line 59a—Household employment taxes.(p36)
rule
Enter the household employment taxes you owe for having a household employee. If any of the following apply, see Schedule H (Form 1040) and its instructions to find out if you owe these taxes.
  1. You paid any one household employee (defined below) cash wages of $1,900 or more in 2015. Cash wages include wages paid by check, money order, etc. But do not count amounts paid to an employee who was under age 18 at any time in 2015 and was a student.
  2. You withheld federal income tax during 2015 at the request of any household employee.
  3. You paid total cash wages of $1,000 or more in any calendar quarter of 2014 or 2015 to household employees.
Any person who does household work is a household employee if you can control what will be done and how it will be done. Household work includes work done in or around your home by babysitters, nannies, health aides, housekeepers, yard workers, and similar domestic workers.
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Line 59b—First-time homebuyer credit repayment.(p36)
rule
Enter the first-time homebuyer credit you have to repay if:
If you bought the home in 2008 and owned and used it as your main home for all of 2015, you can enter your 2015 repayment on this line without attaching Form 5405.
See the Form 5405 instructions for details and for exceptions to the repayment rule.
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Line 60—Other taxes.(p36)
rule
Use line 60 to report any taxes not reported elsewhere on your return or other schedules. To find out if you owe the tax, see the form or publication indicated. Enter on line 60 the total of all of the following taxes you owe.
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Additional Medicare Tax.
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See Form 8959 and its instructions if the total of your 2015 wages and any self-employment income was more than $125,000 if married (box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (box 1, 2, or 6 on page 1 of Form 1040NR).
caution
If you checked box 3, 4, or 5 on page 1 of Form 1040NR, you must use the threshold amount for married filing separately of $125,000 when you complete Form 8959.
In addition, see Form 8959 and its instructions if your railroad retirement (RRTA) compensation was more than the applicable threshold above.
Check box a if you owe the tax.
For the following taxes, check box b and in the space next to that box, enter the amount of the tax and the code that identifies it. If you need more room, attach a statement listing the amount of each tax and the code.
  1. Net investment income tax if you are a dual-status taxpayer (see Dual-Status Taxpayers, earlier). You may owe this tax for the part of the year you were a U.S. resident (see Form 8960 and its instructions). Identify as NIIT.
  2. Additional tax on health savings account (HSA) distributions (see Form 8889, Part II). Identify as HSA.
  3. Additional tax on an HSA because you did not remain an eligible individual during the testing period (see Form 8889, Part III). Identify as HDHP.
  4. Additional tax on Archer MSA distributions (see Form 8853). Identify as MSA.
  5. Additional tax on Medicare Advantage MSA distributions (see Form 8853). Identify as Med MSA.
  6. Recapture of the following credits.
    1. Investment credit (see Form 4255). Identify as ICR.
    2. Low-income housing credit (see Form 8611). Identify as LIHCR.
    3. Indian employment credit (see Form 8845). Identify as IECR.
    4. New markets credit (see Form 8874). Identify as NMCR.
    5. Credit for employer-provided childcare facilities (see Form 8882). Identify as ECCFR.
    6. Alternative motor vehicle credit (see Form 8910). Identify as AMVCR.
    7. Alternative fuel vehicle refueling property credit (see Form 8911). Identify as ARPCR.
    8. Qualified plug-in electric drive motor vehicle credit (see Form 8936). Identify as 8936R.
  7. Recapture of federal mortgage subsidy. If you sold your home in 2015 and it was financed (in whole or in part) from the proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, see Form 8828. Identify as FMSR.
  8. Section 72(m)(5) excess benefits tax (see chapter 4 of Pub. 560). Identify as Sec. 72(m)(5).
  9. Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. This tax should be shown in box 12 of Form W-2 with codes A and B or M and N. Identify as UT.
  10. Golden parachute payments. If you received an excess parachute payment (EPP), you must pay a 20% tax on it. This tax should be shown in box 12 of Form W-2 with code K. If you received a Form 1099-MISC, the tax is 20% of the EPP shown in box 13. Identify as EPP.
  11. Tax on accumulation distribution of trusts (see Form 4970). Identify as ADT.
  12. Excise tax on insider stock compensation from an expatriated corporation. See section 4985. Identify as ISC.
  13. Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Identify as 453(l)(3).
  14. Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Identify as 453A(c).
  15. Additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property. See Contributions of Property in Pub. 526. Identify as FITPP.
  16. Look-back interest under section 167(g) or 460(b). See Form 8697 or 8866. Identify as From Form 8697 or From Form 8866.
  17. Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A. This income should be shown in box 12 of Form W-2 with code Z, or in box 15b of Form 1099-MISC. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B)(ii). See section 409A(a)(1)(B) for details. Identify as NQDC.
  18. Additional tax on compensation you received from a nonqualified deferred compensation plan described in section 457A if the compensation would have been includible in your income in an earlier year except that the amount was not determinable until 2015. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 457A(c)(2). See section 457A for details. Identify as 457A.