us internal revenue service: i1040nre--2000

8/14/2019 US Internal Revenue Service: i1040nre--2000

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2000 Department of the TreasuryInternal Revenue ServiceInstructions for Form1040NR-EZU.S. Income Tax Return for Certain Nonresident AliensWith No DependentsSection references are to the Internal Revenue Code unless otherwise noted.

May I Use Form 1040NR-EZ?You can use Form 1040NR-EZ insteadof Form 1040NR if all nine of thefollowing apply.

1. You do not claim any dependents.2. You cannot be claimed as a

dependent on another person's U.S. taxreturn (such as your parent's return).

3. Your only U.S. source income wasfrom wages, salaries, tips, taxable refunds

of state and local income taxes, andscholarship or fellowship grants.Note: If you had taxable interest ordividend income, youcannotuse thisform.

4. Your taxable income (line 14 ofForm 1040NR-EZ) is less than $50,000.

5. The only adjustments to incomeyou can claim are the student loaninterest deduction or the exclusion forscholarship and fellowship grants.

6. You do not claim any tax credits.7. If you were married, you do not

claim an exemption for your spouse.8. If you itemize deductions, the only

deduction you claim is for state and localincome taxes.9. The only taxes you owe are:

a. The tax from the tax table on pages8 through 12.

b. The social security and Medicaretax on tip income not reported to youremployer.

c. The household employment taxes.

General Instructions

What's New for 2000?

Student Loan Interest Deduction

If you paid interest on a qualified studentloan, you may be able to deduct up to$2,000 of the interest on line 8. See theinstructions for line 8 on page 4 fordetails.

Paid Preparer Authorization

If you want to allow the IRS to discussyour 2000 tax return with the paidpreparer who signed it, check the Yesbox in the area where you sign yourreturn. See page 6 for details.

What To Look for in 2001

Student Loan Interest Deduction

You may be able to deduct up to $2,500of the interest you pay on a qualifiedstudent loan.

Other ReportingRequirementsIf you meet the closer connection to aforeign country exception to thesubstantial presence test, you must fileForm 8840. If you exclude days ofpresence in the United States forpurposes of the substantial presence test,you must file Form 8843. This rule doesnot apply to foreign-government-relatedindividuals who exclude days of presencein the United States. Certain dual-residenttaxpayers who claim tax treaty benefitsmust file Form 8833. A dual-residenttaxpayer is one who is a resident of boththe United States and another countryunder each country's tax laws.

Additional InformationIf you need more information, our freepublications may help you. Pub. 519, U.S.Tax Guide for Aliens, will be the mostimportant, but the following publicationsmay also help.Pub. 552, Recordkeeping for IndividualsPub. 597, Information on the UnitedStates-Canada Income Tax TreatyPub. 901, U.S. Tax TreatiesPub. 910, Guide to Free Tax Services(includes a list of all publications)

These free publications and the formsand schedules you will need are availableon request from the Internal RevenueService. If you have a foreign address,send your order to the Eastern AreaDistribution Center, P.O. Box 85074,Richmond, VA 23261-5074, U.S.A. Youmay also download forms andpublications from the IRS Web Site atwww.irs.gov. Also see TaxpayerAssistance on page 7 for other ways toget these forms and publications (as wellas information on receiving IRSassistance in completing the forms).

Resident Alien orNonresident AlienIf you are not a citizen of the UnitedStates, specific rules apply to determineif you are a resident alien or a nonresidentalien for tax purposes. Generally, you areconsidered a resident alien if you meeteither the green card test or thesubstantial presence test for 2000. Ifyou do not meet either of these tests for

2000 but you meet the substantialpresence test for 2001, you may be ableto choose to be treated as a resident alienfor part of 2000. But you must have beenphysically present in the United States forat least 31 days in a row during 2000 todo so. This choice does not apply if youmet either the green card test or thesubstantial presence test for 1999. Formore details, see Pub. 519.

You are considered a nonresident alienfor the year if you are not a U.S. residentunder either of these tests. You are alsoconsidered a nonresident alien if youotherwise meet the substantial presencetest but you come under any of the three

exceptions described below.For more details on resident andnonresident status, the tests for residenceand the exceptions to them, see Pub.519.Green Card Test. You are a resident fortax purposes if you were a lawfulpermanent resident (immigrant) of theUnited States at any time during 2000.Substantial Presence Test. You areconsidered a U.S. resident if you meet thesubstantial presence test for 2000. Youmeet this test if you were physicallypresent in the United States for at least:

1. 31 days during 2000 and2. 183 days during the period 2000,

1999, and 1998, counting all the days ofphysical presence in 2000 but only 1/3 thenumber of days of presence in 1999 andonly 1/6 the number of days in 1998.

Generally, you are treated as presentin the United States on any day that youare physically present in the country atany time during the day.

Exceptions:

1.Exempt individual. You do notcount days for which you are an exemptindividual. In general, an exemptindividual is an individual who is a:

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a. Foreign-government-relatedindividual,

b. Teacher or trainee,c. Student, ord. Professional athlete who is

temporarily in the United States tocompete in a charitable sports event.Note: Alien individuals with Q visas aretreated as either students or teachers andtrainees and, as such, are exemptindividuals for purposes of the substantialpresence test if they otherwise qualify.Q visas are issued to aliens participatingin certain international cultural exchangeprograms.

2.Medical condition. You do notcount any day that you intended to leavethe United States but were unable toleave because of a medical condition ormedical problem that arose while youwere present in the United States.Note: This exception does not apply topre-existing medical conditions orproblems. For more details, see Pub. 519.

3.Closer connection to foreigncountry. Even though you wouldotherwise meet the substantial presence

test, you are not treated as having metthat test for 2000 if you:a. Were present in the United States

for fewer than 183 days during 2000,b. Establish that during 2000 you had

a tax home in a foreign country, andc. Establish that during 2000 you had

a closer connection to one foreign countryin which you had a tax home than to theUnited States unless you had a closerconnection to two foreign countries.

Who Must File

File Form 1040NR-EZ (or Form 1040NR)if you were a nonresident alien engagedin a trade or business in the United States

during 2000. You must file even ifq None of your income came from a tradeor business conducted in the UnitedStates,q You have no income from U.S. sources,orq Your income is exempt from U.S. tax.

Exception. If you were a nonresidentalien student, teacher, or trainee who wastemporarily present in the United Statesunder an F, J, M, or Q visa, youmust file Form 1040NR-EZ (or Form1040NR) only if you have income (suchas wages, salaries, tips, etc. orscholarship and fellowship grants) that issubject to tax under section 871.

When To File

If you were an employee and receivedwages subject to U.S. income taxwithholding, file Form 1040NR-EZ by April16, 2001.

If you did not receive wages as anemployee subject to U.S. income taxwithholding, file Form 1040NR-EZ byJune 15, 2001.

Extension of Time To File. If you cannotfile your return by the due date, youshould file Form 4868. You must file Form4868 by the regular due date of the return.Note: Form 4868 does not extend thetime to pay your income tax. The tax isdue by the regular due date of the return.

Where To File

File Form 1040NR-EZ with the InternalRevenue Service Center, Philadelphia,PA 19255, U.S.A.

Election To Be Taxed as a ResidentAlien

You can elect to be taxed as a U.S.resident for the whole year if all of thefollowing apply:q You were married.q Your spouse was a U.S. citizen orresident alien on the last day of the taxyear.q You file a joint return for the year of theelection using Form 1040, 1040A, or1040EZ.

To make this election, you must attachthe statement described in Pub. 519 to

your return. Do not use Form 1040NR-EZ.Your worldwide income for the wholeyear must be included and will be taxedunder U.S. tax laws. You must agree tokeep the records, books, and otherinformation needed to figure the tax. If youmade the election in an earlier year, youmay file a joint return or separate returnfor 2000. If you file a separate return, useForm 1040 or Form 1040A. Yourworldwide income for the whole year mustbe included whether you file a joint orseparate return.Caution: Nonresident aliens who makethis election may forfeit the right to claimbenefits otherwise available under a U.S.

tax treaty. For more details, see Pub. 901or refer to the specific treaty.

Dual-Status TaxpayersNote: If you elect to be taxed as aresident alien (discussed above), thespecial instructions and restrictionsdiscussed heredo notapply.

Dual-Status Tax Year

A dual-status year is one in which youchange status between nonresident andresident alien. Different U.S. income taxrules apply to each status.

Most dual-status years are the yearsof arrival or departure. Before you arrivein the United States, you are anonresident alien. After you arrive, youmay or may not be a resident, dependingon the circumstances.

If you become a U.S. resident, you staya resident until you leave the UnitedStates. You may become a nonresidentalien when you leave, if, after leaving (orafter your last day of lawful permanentresidency if you met the green card test)and for the remainder of the calendar yearof your departure, you have a closer

connection to a foreign country than to theUnited States, and, during the nextcalendar year, you are not a U.S. residentunder either the green card test or thesubstantial presence test. See Pub. 519.

What and Where To File for aDual-Status Year

If you were a U.S. resident on the lastday of the tax year, file Form 1040. WriteDual-Status Return across the top andattach a statement showing your income

for the part of the year you were anonresident. You may use Form1040NR-EZ as the statement; writeDual-Status Statement across the top.File your return and statement with theInternal Revenue Service Center,Philadelphia, PA 19255, U.S.A.

If you were a nonresident on the lastday of the tax year, file Form 1040NR-EZ.Write Dual-Status Return across the topand attach a statement showing yourincome for the part of the year you werea U.S. resident. You may use Form 1040as the statement; write Dual-StatusStatement across the top. File your returnand statement with the Internal Revenue

Service Center, Philadelphia, PA 19255,U.S.A.Statements. Any statement you file withyour return must show your name,address, and identifying number (definedon page 3).

Income Subject to Tax forDual-Status Year

As a dual-status taxpayer not filing a jointreturn, you are taxed on income from allsources for the part of the year you werea resident alien. Generally, you are taxedon income only from U.S. sources for thepart of the year you were a nonresidentalien. However, all income that is

considered to be effectively connectedwith the conduct of a trade or business inthe United States is taxable.

Income you received as a dual-statustaxpayer from sources outside the UnitedStates while a resident alien is taxableeven if you became a nonresident alienafter receiving it and before the close ofthe tax year. Conversely, income youreceived from sources outside the UnitedStates while a nonresident alien is nottaxable in most cases even if you becamea resident alien after receiving it andbefore the close of the tax year. Incomefrom U.S. sources is taxable whether youreceived it while a nonresident alien or a

resident alien.

Restrictions for Dual-StatusTaxpayers

Standard Deduction. You may not takethe standard deduction.Head of Household. You may not usethe Head of HouseholdTax Table columnor Tax Rate Schedule.Joint Return. You may not file a jointreturn. However, see Election To BeTaxed as a Resident Alien above.

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Tax Rates. If you were married and anonresident of the United States for all orpart of the tax year and you do not makethe election to be taxed as a resident alienas discussed on page 2, you must use theTax Table column for Married FilingSeparatelyto figure your tax on incomethat is considered to be effectivelyconnected with a U.S. trade or business.If married, you may not use the SingleTax Table column.Deduction for Exemptions. As a

dual-status taxpayer, you usually will beentitled to your own personal exemption.Subject to the general rules forqualification, you are allowed exemptionsfor your spouse in figuring taxable incomefor the part of the year you were aresident alien. The amount you may claimfor these exemptions is limited to yourtaxable income (determined withoutregard to exemptions) for the part of theyear you were a resident alien. You maynot use exemptions (other than your own)to reduce taxable income to below zerofor that period.

If you are a resident of Canada,Mexico, Japan, or the Republic of Korea;

a U.S. national; or a student or businessapprentice from India, special rules apply.See Pub. 519.Education Credits. You may not takean education credit unless your filingstatus is married filing jointly.

How To Figure Tax for Dual-StatusTax Year

When you figure your U.S. tax for adual-status year, you are subject todifferent rules for the part of the year youwere a resident and the part of the yearyou were a nonresident.

All income for the period of residenceand all income that is considered to be

effectively connected with a trade orbusiness in the United States for theperiod of nonresidence, after allowabledeductions, is added and taxed at thesame rates that apply to U.S. citizens andresidents.Credits. You are allowed a credit againstyour U.S. income tax liability for certaintaxes you paid, are considered to havepaid, or that were withheld from yourincome. These include:

1. Tax withheld from wages earned inthe United States.

When filing Form 1040, show the totaltax withheld on line 58. Enter amountsfrom the attached statement (Form1040NR-EZ, line 19) to the left of line 58and identify and include in the amount online 58.

When filing Form 1040NR-EZ, showthe total tax withheld on line 19. Enter theamount from the attached statement(Form 1040, line 58) to the left of line 19and identify and include in the amount online 19.

2. Estimated tax paid with Form1040-ES or Form 1040-ES (NR).

3. Tax paid with Form 1040-C at thetime of departure from the United States.When filing Form 1040, include the taxpaid with Form 1040-C with the totalpayments on line 65. Identify the paymentin the area to the left of the entry.

As a dual-status taxpayer, yougenerally may claim tax credits using thesame rules that apply to resident aliens.

Line Instructions forForm 1040NR-EZ

Identifying Number andAddressIdentifying Number. Generally, thisnumber is your social security number(SSN). To apply for an SSN, get FormSS-5 from a Social SecurityAdministration (SSA) office. Fill in FormSS-5 and return it to the SSA.

If you do not have an SSN and are noteligible to get one, you must get anindividual taxpayer identification number

(ITIN). To apply for an ITIN, file FormW-7 with the IRS. It usually takes about30 days to get an ITIN. Enter your ITINwherever your SSN is requested onyour tax return.

Note: An ITIN is for tax use only. It doesnot entitle you to social security benefitsor change your employment orimmigration status under U.S. law.

An incorrect or missing identifyingnumber may increase your tax or reduceyour refund.P.O. Box. Enter your box number insteadof your street address only if your postoffice does not deliver mail to your home.

Foreign Address. Enter the informationin the following order: city, province orstate, and country. Follow the country'spractice for entering the postal code.Please do not abbreviate the countryname.

Filing StatusLines 1 and 2. The amount of your taxdepends on your filing status. Before youdecide which box to check, read thefollowing explanation.Were You Single or Married? If youwere married on December 31, consideryourself married for the whole year. If you

were single, divorced, or legally separatedunder a decree of divorce or separatemaintenance on December 31, consideryourself single for the whole year.Note: Somemarried persons who liveapartmay file as single. But they musthave a child living with them and meetcertain other tests to do so. For details,see Pub. 501.

If your spouse died in 2000, consideryourself married to that spouse for thewhole year, unless you remarried beforethe end of 2000.

Rounding Off to WholeDollarsTo round off cents to the nearest wholedollar on your forms and schedules, dropamounts under 50 cents and increaseamounts from 50 to 99 cents to the nextdollar. If you do round off, do so for allamounts. But if you have to add two ormore amounts to figure the amount toenter on a line, include cents when addingand only round off the total.

Taxable IncomeLine 3Wages, Salaries, Tips, etc.Enter the total of your effectivelyconnected wages, salaries, tips, etc. Formost people, the amount to enter on thisline should be shown in box 1 of theirForm(s) W-2. However, do not includeamounts exempted under a tax treaty andreported on Form 1040NR-EZ, Item J.Also include in this total:q Tip income you did not report to youremployer. Also include allocated tips

shown on your W-2 form(s) unless youcan prove that you received less.Allocated tips should be shown in box 8of your W-2 form(s). They are notincluded as income in box 1. See Pub.531 for more details.

Caution: You may owe social securityand Medicare tax on unreported orallocated tips. See the instructions for line16 on page 5.

q Disability pensions shown on Form1099-R if you have not reached theminimum retirement age set by youremployer.Note: You must use Form 1040NR toreport disability pensions received afteryou reach your employer's minimumretirement age and other pensions shownonForm 1099-R.

Missing or Incorrect Form W-2. Ifyou do not get a W-2 form by January 31,2001, ask your employer for it. Even if youdo not get a Form W-2, you must stillreport your earnings on line 3. If you loseyour Form W-2 or it is incorrect, ask youremployer for a new one.

Dependent Care Benefits. If youreceived benefits for 2000 under youremployer's dependent care plan, youmust use Form 1040NR. The benefitsshould be shown in box 10 of your W-2form(s).

Adoption Benefits. If you receivedemployer-provided adoption benefits for2000, you must use Form 1040NR. Thebenefits should be shown in box 13 ofyour W-2 form(s) with code T.

Tax-Exempt Interest. Certain typesof interest income from investments instate and municipal bonds and similarinstruments are not taxed by the FederalGovernment. If you received suchtax-exempt interest income, enter TEIand the amount of your tax-exemptinterest on the dotted line next to line 3.

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Include any exempt-interest dividendsfrom a mutual fund or other regulatedinvestment company. But do not includeinterest earned on your IRA, or interestfrom a U.S. bank, savings and loanassociation, credit union, or similarinstitution (or from certain deposits withU.S. insurance companies) that areexempt from tax under a tax treaty orunder section 871(i) because the interestis not effectively connected with a U.S.trade or business. Do not add any

tax-exempt interest into your line 3 total.Line 4Taxable Refunds, Credits, orOffsets of State and Local IncomeTaxes.

Tip: None of your refund is taxable if, inthe year you paid the tax, youdid notitemize deductions.

If you received a refund, credit, or offsetof state or local income taxes in 2000, youmay receive a Form 1099-G. If you choseto apply part or all of the refund to your2000 estimated state or local income tax,the amount applied is treated as receivedin 2000.

For details on how to figure the amount,if any, you must report as income, see

Recoveries in Pub. 525.Line 5Scholarship and FellowshipGrants. If you received a scholarship orfellowship, part or all of it may be taxable.

If you were a degree candidate, theamounts you used for expenses otherthan tuition and course-related expensesare generally taxable. For example,amounts used for room, board, and travelare generally taxable.

If you were not a degree candidate, thefull amount of the scholarship orfellowship is generally taxable. Also,amounts received as a scholarship orfellowship that are payment for teaching,research, or other services are taxableeven if the services were required to getthe grant.

Report the total amount of the grant online 5 and show any nontaxable part online 9. If the grant was reported on Form1042-S, enter the gross amount fromcolumn (b) on line 5. However, do notinclude amounts exempted under a taxtreaty and reported on Form 1040NR-EZ,item J. If you are excluding items allowedby section 117 (i.e., amounts used fortuition and course-related expenses suchas fees, books, supplies, and equipment)that exceed amounts shown on Form1042-S, attach a statement describingthese amounts. See Pub. 520 for more

information.Attach any Form 1042-S or Form W-2

you received from the college orinstitution. If you did not receive a 1042-Sor W-2 form, attach a statement from thecollege or institution (on their letterhead)showing the details of the grant.Line 6. Use line 6 to report your totaleffectively connected income that isexempt from tax by a tax treaty. Do notinclude this exempt income on line 7 orline 9. Also, you must complete item J onpage 2 of Form 1040NR-EZ.

Student Loan Interest Deduction WorksheetLine 8(keep for your records)

Before you begin:

1. Enter the total interest you paid in 2000 on qualified student loans

(defined below). Do not include interest that was required to be paid

after the first 60 months

2. Enter the smaller of line 1 or $2,000

3. Enter the amount from Form 1040NR-EZ,

line 74. Enter the amount from Form 1040NR-EZ,

line 9

7. Divide line 6 by $15,000. Enter the result as a decimal (rounded to at

least three places). Do not enter more than 1.000

8. Multiply line 2 by line 7

9. Student loan interest deduction. Subtract line 8 from line 2. Enter

the result here and on Form 1040NR-EZ, line 8

1.

2.

3.

4.

7.

8.

9.

5. Modified AGI. Subtract line 4 from line 3

6. Is line 5 more than $40,000?

5.

6.

.

No. Skip lines 6 and 7, enter -0- on line 8, and

go to line 9.

Yes. Subtract $40,000 from line 5

See the instructions for line 8 below.

Complete Form 1040NR-EZ, line 9, if it applies to you.

Line 8Student Loan InterestDeduction. Use the worksheet above tofigure this deduction if all four of thefollowing apply.

1. You paid interest in 2000 on aqualified student loan (see below).

2. At least part of the interest paid in2000 was paid during the first 60 monthsthat interest payments were required tobe made. See Examplebelow.

3. Your filing status is single.4. Your modified adjusted gross

income (AGI) is less than $55,000. Uselines 3 through 5 of the worksheet above

to figure your modified AGI.Example. You took out a qualified

student loan in 1993 while in college. Youhad 6 years to repay the loan and yourfirst monthly payment was due July 1995,after you graduated. You made a paymentevery month as required. If you meetitems 3 and 4 listed above, you may useonly the interest you paid for Januarythrough June 2000 to figure yourdeduction. June is the end of the60-month period (July 1995 June 2000).

Qualified Student Loan. This is anyloan you took out to pay the qualifiedhigher education expenses for yourself,your spouse, or anyone who was your

dependent when the loan was taken out.The person for whom the expenses werepaid must have been an eligible student(see below). However, a loan is not aqualified student loan if (a) any of theproceeds were used for other purposesor (b) the loan was from either a relatedperson or a person who borrowed theproceeds under a qualified employer planor a contract purchased under such aplan. To find out who is a related person,see Pub. 970.

Qualified higher education expensesgenerally include tuition, fees, room andboard, and related expenses such asbooks and supplies. The expenses mustbe for education in a degree, certificate,or similar program at an eligibleeducational institution. An eligibleeducational institution includes mostcolleges, universities, and certainvocational schools. You must reduce theexpenses by the following nontaxablebenefits.q Employer-provided educationalassistance benefits that are not includedin box 1 of your W-2 form(s).q Any scholarship, educationalassistance allowance, or other payment(but not gifts, inheritances, etc.) excludedfrom income.

For more details, see Pub. 970.An eligible student is a person who:

q Was enrolled in a degree, certificate,or other program (including a program ofstudy abroad that was approved for creditby the institution at which the student wasenrolled) leading to a recognizededucational credential at an eligibleeducational institution andq Carried at least half the normal full-timeworkload for the course of study he or she

was pursuing.Line 9Scholarship and FellowshipGrants Excluded. If you received ascholarship or fellowship grant and werea degree candidate, enter amounts usedfor tuition and course-related expenses(fees, books, supplies, and equipment).Do not include any amount alreadyshown on line 6. See Pub. 520 for details.Line 11Itemized Deductions. Enterthe total state and local income taxes youpaid or that were withheld from yoursalary in 2000. If, during 2000, youreceived any refunds of, or credits for,



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income tax paid in earlier years, do notsubtract them from the amount youdeduct here. Instead, see the instructionsfor line 4.Note: Residents of India who werestudents or business apprentices may beable to take the standard deductioninstead of their itemized deductions. SeePub. 519 for details.

Line 13Exemption Deduction. Youcan take an exemption of $2,800 foryourself.

Note: Residents of Canada, Mexico,Japan, the Republic of Korea, and U.S.nationals may be able to claimexemptions for their dependents and, ifmarried, their spouse. Residents of Indiawho were students or businessapprentices may also be able to takeexemptions for their spouse anddependents. However, Form 1040NRmust be used to claim the additionalexemptions.

Line 16Social Security and MedicareTax on Tip Income Not Reported toEmployer. If you are subject to socialsecurity and Medicare tax, you receivedtips of $20 or more in any month, and you

did not report the full amount to youremployer, you must pay the socialsecurity and Medicare or railroadretirement (RRTA) tax on the unreportedtips. You must also pay this tax if yourW-2 form(s) shows allocated tips that youare including in your income on Form1040NR-EZ, line 3.

To figure the tax, use Form 4137. Topay the RRTA tax, contact your employer.Your employer will figure and collect thetax.

Caution: You may be charged a penaltyequal to 50% of the social security andMedicare tax due on tips you received butdid not report to your employer.

Line 17Household EmploymentTaxes. If any of the following apply, seeSchedule H (Form 1040) and itsinstructions to see if you owe these taxes.

1. You paid any one householdemployee (defined below) cash wages of$1,200 or more in 2000. Cash wagesinclude wages paid by checks, moneyorders, etc.

2. You withheld Federal income taxduring 2000 at the request of anyhousehold employee.

3. You paid total cash wages of$1,000 or more in any calendar quarterof 1999 or 2000 to household employees.

Tip: For purposes of item1, do not countamounts paid to an employee who wasunder age 18 at any time in 2000 and wasa student.

Household Employee. Any personwho does household work is a householdemployee if you can control what will bedone and how it will be done. Householdwork includes work done in or aroundyour home by babysitters, nannies, healthaides, maids, yard workers, and similardomestic workers.

Routingnumber

1234

SAMPLE

BARRY MAPLEDEBORAH MAPLE123 Main StreetAnyplace, MD 21000

15-0000/0000

PAY TO THEORDER OF $

DOLLARS

ANYPLACE BANKAnyplace, MD 21000

For

|:250250025|:202020"86". 1234

Note: The routing and account numbers may be in different places on your check.

(line 24b) (line 24d)

Accountnumber Do not include

the check number

PaymentsLine 19Federal Income Tax Withheld.Add the amounts shown as Federalincome tax withheld on your Form(s) W-2and 1042-S. Enter the total on line 19.The amount(s) withheld should be shownin box 2 of your Form(s) W-2 and on line

3, column (g) of your Form(s) 1042-S.Line 202000 Estimated TaxPayments. Enter any payments youmade on your estimated Federal incometax (Form 1040-ES (NR)) for 2000.Include any overpayment from your 1999return that you applied to your 2000estimated tax.

Name Change. If you changed yourname because of marriage, divorce, etc.,and you made estimated tax paymentsusing your former name, attach astatement to the front of Form1040NR-EZ. On the statement, explainall the payments you made in 2000 andthe name(s) and identifying number(s)

under which you made them.Line 21Credit for Amount Paid WithForm 1040-C. Enter any amount youpaid with Form 1040-C for 2000.Line 22Total Payments. Add lines 19through 21. Enter the total on line 22.

Amount Paid With Request forExtension of Time To File. If you filedForm 4868 to get an automatic extensionof time to file Form 1040NR-EZ, includein the total on line 22 the amount, if any,you paid with that form. On the dotted linenext to line 22, enter Form 4868 andshow the amount paid. Also, include anyamount paid with Form 2688 if you filedfor an additional extension.

RefundLine 23Amount Overpaid. If line 23is under $1, we will send a refund only onwritten request.

Tip: If the amount you overpaid is large,you may want to decrease the amount ofincome tax withheld from your pay. SeeIncome Tax Withholding and EstimatedTax Payments for 2001 on page 7.

Refund Offset. If you owe past-dueFederal tax, state income tax, childsupport, spousal support, or certainFederal nontax debts, such as studentloans, all or part of the overpayment online 23 may be used (offset) to pay thepast-due amount. Offsets for Federaltaxes are made by the IRS. All otheroffsets are made by the Treasury

Department's Financial ManagementService (FMS). You will receive a noticefrom FMS showing the amount of theoffset and the agency receiving it. To findout if you may have an offset or if youhave any questions about it, contact theagency(ies) you owe the debt to.Lines 24b Through 24dDirectDeposit of Refund. Complete lines 24bthrough 24d if you want us to directlydeposit the amount shown on line 24a intoyour account at a bank or other financialinstitution (such as a mutual fund,brokerage firm, or credit union) in theUnited States instead of sending you acheck.

Why Use Direct Deposit?q You get your refund fast.q Payment is more securethere is nocheck to get lost.q More convenient. No trip to the bank todeposit your check.q Saves tax dollars. A refund by directdeposit costs less than a check.

Tip: You can check with your financialinstitution to make sure your deposit willbe accepted and to get the correct routingand account numbers. The IRS is notresponsible for a lost refund if you enterthe wrong account information.

Line 24b. The routing number must be

nine digits. The first two digits must be01 through 12 or 21 through 32.Otherwise, the direct deposit will berejected and a check sent instead. On thesample check above, the routing numberis 250250025.

Your check may state that it is payablethrough a bank different from the financialinstitution at which you have yourchecking account. If so, do not use therouting number on that check. Instead,contact your financial institution for thecorrect routing number to enter on line24b.



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Line 24d. The account number can beup to 17 characters (both numbers andletters). Include hyphens but omit spacesand special symbols. Enter the numberfrom left to right and leave any unusedboxes blank. On the sample check onpage 5, the account number is 20202086.Be sure not to include the check number.Line 25Applied to 2001 EstimatedTax. Enter on line 25 the amount, if any,of the overpayment on line 23 you wantapplied to your estimated tax for 2001.

This choice cannot be changed later.

Amount You OweLine 26Amount You Owe. Include anyestimated tax penalty from line 27 in theamount you enter on line 26.

Make your check or money orderpayable to the United StatesTreasury for the full amount due. Do notsend cash. Do not attach the payment toyour return. Write 2000 Form1040NR-EZ and your name, address,and SSN or ITIN on your payment. Youdo not have to pay if line 26 is under $1.

To help us process your payment,enter the amount on the right side ofthe check like this: $ XXX.XX. Do notuse dashes or lines (for example, do not

enter $ XXX or $ XXXXX

100 ).

Do not include any estimated taxpayment in your check or money order.Instead, make the estimated tax paymentseparately.

Tip: You may need to(a)increase theamount of income tax withheld from yourpay or(b)make estimated tax paymentsfor 2001. SeeIncome Tax Withholdingand Estimated Tax Payments for 2001on page 7.

What if You Cannot Pay? If youcannot pay the full amount shown on line26 when you file, you may ask to makemonthly installment payments. You mayhave up to 60 months to pay. However,you will be charged interest and may becharged a late payment penalty on the taxnot paid by the date due, even if yourrequest to pay in installments is granted.You must also pay a fee. To limit theinterest and penalty charges, pay asmuch of the tax as possible when you file.But before requesting an installmentagreement, you should consider otherless costly alternatives, such as a bankloan.

To ask for an installment agreement,use Form 9465. You should receive aresponse to your request for installmentswithin 30 days. But if you file your returnafter March 31, it may take us longer toreply.Line 27Estimated Tax Penalty.

Caution: You must include householdemployment taxes reported on line 17 tosee if you owe the penalty if line 19 ismore than zerooryou would owe thepenalty even if you did not include those

taxes. But if you entered an amount onSchedule H (Form 1040), line 7, includethe total of that amount plus the amounton Form 1040NR-EZ, line 17.

You may owe this penalty if:q Line 26 is at least $1,000 and it is morethan 10% of the tax shown on your returnorq You did not pay enough estimated taxby any of the due dates. This is true evenif you are due a refund.

Figuring the penalty. If you choose tofigure the penalty yourself, see Form2210 to find out if you owe the penalty. Ifyou do, you can use the form to figure theamount. In certain situations, you may beable to lower your penalty. For details,see the Instructions for Form 2210. Enterthe penalty on Form 1040NR-EZ, line 27.Add the penalty to any tax due and enterthe total on line 26. If you are due arefund, subtract the penalty from theoverpayment you show on line 23. Do notfile Form 2210 with your return unlessForm 2210 indicates that you must do so.Instead, keep it for your records.

Tip: Because Form 2210 is complicated,if you want to, you can leave line 27 blankand the IRS will figure the penalty andsend you a bill. We will not charge youinterest on the penalty if you pay by thedate specified on the bill.

Other Information (Page 2)Item JReporting of Treaty BenefitsClaimed. If you take the position that atreaty of the United States overrides ormodifies any provision of the InternalRevenue Code and that position reduces(or potentially reduces) your tax, you mustattach Form 8833 or a similar statementto your return.

You can be charged a $1,000 penaltyfor each failure to report the requiredinformation. For more details, see Form8833 and Regulations section301.6114-1.Exceptions. You do not have to file Form8833 for any of the following situations.

1. You claim a reduced rate ofwithholding tax under a treaty on interest,dividends, rents, royalties, or other fixedor determinable annual or periodic incomeordinarily subject to the 30% rate.

2. You claim a treaty reduces ormodifies the taxation of income fromdependent personal services, pensions,annuities, social security and other publicpensions, or income of artists, athletes,students, trainees, or teachers. Thisincludes taxable scholarship andfellowship grants.

3. You claim a reduction ormodification of taxation of income underan International Social SecurityAgreement or a Diplomatic or ConsularAgreement.

4. The payments or items of incomethat are otherwise required to bedisclosed total no more than $10,000.

Reminders

Sign and Date Your Return

Form 1040NR-EZ is not considered avalid return unless you sign it. Youmay have an agent in the United Statesprepare and sign your return if you couldnot do so for one of the following reasons:q You were ill.q You were not in the United States at

any time during the 60 days before thereturn was due.q For other reasons that you explained inwriting to the Internal Revenue ServiceCenter, Philadelphia, PA 19255, U.S.A.,and that the IRS approved.

A return prepared by an agent must beaccompanied by a power of attorney.Form 2848 may be used for this purpose.

Be sure to date your return and showyour occupation in the United States inthe space provided. If you have someoneprepare your return, you are stillresponsible for the correctness of thereturn.

Child's Return. If your child cannot signthe return, either parent may sign thechild's name in the space provided. Then,add By (your signature), parent for minorchild.Paid Preparer Must Sign Your Return.Generally, anyone you pay to prepareyour return must sign it by hand in thespace provided. Signature stamps orlabels cannot be used. The preparer mustgive you a copy of the return for yourrecords. Someone who prepares yourreturn but does not charge you should notsign your return.

Paid Preparer Authorization

If you want to allow the IRS to discussyour 2000 tax return with the paidpreparer who signed it, check the Yesbox in the signature area of the return.This authorization applies only to theindividual whose signature appears in thePaid Preparer's Use Only section of yourreturn. It does not apply to the firm, if any,shown in that section.

If you check the Yes box, you areauthorizing the IRS to call the preparer toanswer any questions that may ariseduring the processing of your return. Youare also authorizing the preparer to:q Give the IRS any information that it ismissing from your return,

q Call the IRS for information about theprocessing of your return or the status ofyour refund or payment(s), andq Respond to certain IRS notices that youhave shared with the preparer about matherrors, offsets, and return preparation.The notices will not be sent to thepreparer.

You are not authorizing the preparer toreceive any refund check, bind you toanything (including any additional taxliability), or otherwise represent youbefore the IRS. If you want to expand thepreparer's authorization, see Pub. 947.



7/12

The authorization cannot be revoked.However, the authorization willautomatically end no later than the duedate (without regard to extensions) forfiling your 2001 tax return.

Address Change

If you move after you file, always notifythe IRS in writing of your new address.To do this, you can use Form 8822.

Income Tax Withholding and

Estimated Tax Payments for 2001If the amount you owe or the amount youoverpaid is large, you may want to file anew Form W-4 with your employer tochange the amount of income tax to bewithheld from your 2001 pay. In general,you do not have to make estimated taxpayments if you expect that your 2001Form 1040NR-EZ will show a tax refundor a tax balance due the IRS of less than$1,000. If your total estimated tax(including any household employmenttaxes) for 2001 is $1,000 or more, seeForm 1040-ES (NR). It has a worksheetyou can use to see if you have to makeestimated tax payments. However, if you

expect to be a resident of Puerto Ricoduring all of 2001 and you must payestimated tax, use Form 1040-ES.

How Long Should Records BeKept?

Keep your records as long as they maybe needed to carry out any InternalRevenue law. Records of income,deductions, and credits shown on yourreturn, as well as any worksheets youused, should be kept until the statute oflimitations runs out for that return. Usually,this is 3 years from the date the returnwas due or filed or 2 years from the datethe tax was paid, whichever is later. Keep

some records longer. For example, keepproperty records (including those on yourown home) as long as they are needed tofigure the basis of the original orreplacement property. Also, keep copiesof your filed tax returns and any FormsW-2, 1099, and 1042-S you received aspart of your records. For more details, seePub. 552.

Requesting a Copy of Your TaxReturn

If you need a copy of your tax return, useForm 4506.

Amended Return

File Form 1040X to change a return youalready filed. Also, use Form 1040X if youfiled Form 1040NR-EZ and you shouldhave filed a Form 1040, 1040A, or1040EZ, or vice versa. Generally, Form1040X must be filed within 3 years afterthe date the original return was filed orwithin 2 years after the date the tax waspaid, whichever is later. But you may havemore time to file Form 1040X if you arephysically or mentally unable to manageyour financial affairs. See Pub. 556 fordetails.

Interest and Penalties

Tip: You do not have to figure theamount of any interest or penalties youmay owe. Because figuring theseamounts can be complicated, we will doit for you if you want. We will send you abill for any amount due.

If you include interest or penalties(other than the estimated tax penalty) withyour payment, identify and enter theamount in the bottom margin of Form1040NR-EZ, page 1. Do not includeinterest or penalties (other than theestimated tax penalty) in the amount youowe on line 26.Interest. We will charge you interest ontaxes not paid by their due date, even ifan extension of time to file is granted. Wewill also charge you interest on penaltiesimposed for failure to file, negligence,fraud, substantial valuationmisstatements, and substantialunderstatements of tax. Interest ischarged on the penalty from the due dateof the return (including extensions).Penalty for Late Filing. If you do not fileyour return by the due date (includingextensions), the penalty is usually 5% ofthe amount due for each month or part ofa month your return is late, unless youhave a reasonable explanation. If you do,attach it to your return. The penaltycannot usually be more than 25% of thetax due. If your return is more than 60days late, the minimum penalty will be$100 or the amount of any tax you owe,whichever is smaller.Penalty for Late Payment of Tax. If youpay your taxes late, the penalty is usually1/2 of 1% of the unpaid amount for eachmonth or part of a month the tax is notpaid. The penalty cannot be more than25% of the unpaid amount. It applies toany unpaid tax on the return. This penaltyis in addition to interest charges on latepayments.Penalty for Frivolous Return. Inaddition to any other penalties, the lawimposes a penalty of $500 for filing afrivolous return. A frivolous return is onethat does not contain information neededto figure the correct tax or shows asubstantially incorrect tax because youtake a frivolous position or desire to delayor interfere with the tax laws. Thisincludes altering or striking out thepreprinted language above the spacewhere you sign.Other Penalties. Other penalties can beimposed for negligence, substantialunderstatement of tax, and fraud. Criminalpenalties may be imposed for willfulfailure to file, tax evasion, or making afalse statement. See Pub. 17 for detailson some of these penalties.

Gift To Reduce the Public Debt

If you wish to make such a gift, make acheck payable to Bureau of the PublicDebt. You can send it to: Bureau of thePublic Debt, Department G, P.O. Box2188, Parkersburg, WV 26106-2188. Or

you can enclose the check with yourincome tax return when you file. Do notadd your gift to any tax you may owe.See page 6 for details on how to pay anytax you owe.Tip: You may be able to deduct this gifton your 2001 tax return as a charitablecontribution. But you must file Form1040NR to do so.

Taxpayer Assistance

IRS assistance is available to help you

prepare your return. But you should knowthat you are responsible for the accuracyof your return. If we do make an error, youare still responsible for the payment of thecorrect tax.

In the United States, call1-800-829-1040.

If you wish to write instead of call,please address your letter to: InternalRevenue Service, International ReturnsSection, P.O. Box 920, Bensalem, PA19020-8518. Make sure you include youridentifying number when you write.

Assistance in answering tax questionsand filling out tax returns is also availablein person from IRS offices in: Berlin,

Germany; London, England; Mexico City,Mexico; Paris, France; Rome, Italy;Singapore; and Tokyo, Japan. The officesgenerally are located in the U.S.embassies or consulates. During everytax return filing period, you can getincome tax forms and publications fromU.S. embassies and consulates abroad.You can also download forms andpublications from the IRS Web Site atwww.irs.gov.

The IRS conducts an overseastaxpayer assistance program during thefiling season (January to mid-June). Tofind out if IRS personnel will be in yourarea, contact the consular office at the

nearest U.S. embassy.

Help With Unresolved Tax Issues

If you have attempted to deal with an IRSproblem unsuccessfully, you shouldcontact your Taxpayer Advocate.

The Taxpayer Advocate independentlyrepresents your interests and concernswithin the IRS by protecting your rightsand resolving problems that have notbeen fixed through normal channels.

While Taxpayer Advocates cannotchange the tax law or make a technicaltax decision, they can clear up problemsthat resulted from previous contacts andensure that your case is given a completeand impartial review.

To contact your Taxpayer Advocate:q In the United States, call the toll-freenumber 1-877-777-4778.q Write to the Taxpayer Advocate at theIRS office that last contacted you (orcontact one of the overseas IRS officeslisted above).

For more information about theTaxpayer Advocate, see Pub. 1546.



8/12

2000 Tax Table

$0 $5

1,400 1,425

6,0003,0005 15

1,425 1,450

15 25

1,450 1,475

3,0503,000 6,0506,000

1,475 1,500

3,1003,050 6,1006,05025 50 3,1503,100 6,1506,100

1,500 1,525

50 75 3,2003,150 6,2006,150

1,525 1,550

75 1003,2503,200 6,2506,200

1,550 1,575

3,3003,250 6,3006,250

1,575 1,600

100 1253,3503,300 6,3506,300125 150

1,600 1,625

3,4003,350 6,4006,350150 175

1,625 1,650

3,400 6,4003,450 6,450

1,650 1,675

175 200

3,450 6,4503,500 6,500

1,675 1,700

200 2253,500 6,5003,550 6,550225 250

1,700 1,725

3,550 6,5503,600 6,600

1,725 1,750

3,6503,600 6,6506,600

250 275

1,750 1,775

3,7003,650 6,7006,650

275 300

1,775 1,800

3,7503,700 6,7506,700300 325

3,8003,750 6,8006,750

1,8251,800

1,8501,825325 350

3,8503,800 6,8506,800

1,8751,850

350 375

3,9003,850 6,9006,850

1,9001,875

375 400

3,9503,900 6,9506,9004,0003,950 7,0006,950

1,900 1,925400 425 1,925 1,950425 450 1,950 1,975

7,0004,000

450 475 1,975 2,000

4,000 7,0004,050 7,050

475 500

4,050 7,0504,100 7,100

2,000500 525

4,100 7,1004,150 7,150

525 550

4,150 7,1504,200 7,200

2,0252,0002,0502,025550 575

4,200 7,2004,250 7,250

2,0752,050575 600

4,250 7,2504,300 7,300

2,1002,075600 625

4,300 7,3004,350 7,3504,350 7,3504,400 7,400

2,100 2,125625 650

2,125 2,150650 675

4,4504,400 7,4507,400

2,150 2,175675 700

4,5004,450 7,5007,450

2,175 2,200

4,5504,500 7,5507,500

700 725

2,200 2,225

4,6004,550 7,6007,550

725 750

2,225 2,250

4,600 7,6004,650 7,650

750 7752,250 2,275

4,650 7,6504,700 7,700

2,275 2,300

4,700 7,7004,750 7,750

775 800

2,3252,300

4,750 7,7504,800 7,800

800 825

2,3502,325

825 850

4,800 7,8507,8004,850

2,3752,350

4,850 7,9007,8504,900

2,4002,375

875850

4,900 7,9507,9004,950

900875

2,4252,400

4,950 8,0007,9505,000

925900

2,4502,4252,4752,450

8,0005,000

950925

2,5002,475

975950

5,0505,000 8,0508,0002,5252,500

1,000975

5,1005,050 8,1008,0502,5502,525

5,1505,100 8,1508,1002,5752,550

1,000

5,2005,150 8,2008,1502,6002,575

1,000

5,2002,625

8,2002,600

1,025

5,250 8,250

1,025

5,250

2,650

8,250

2,625

1,050

5,300 8,300

1,050

5,3002,675 8,3002,650

1,075

5,350 8,350

1,075

5,3502,700

8,3502,675

1,100

5,400 8,400

1,100

5,400 8,4002,700 2,725

5,450 8,450

1,1251,125

5,450 8,4502,725 2,750

5,500 8,500

1,1501,150

5,500 8,5002,750 2,775 5,550 8,550

1,1751,175

5,550 8,5502,775 2,800

5,600 8,600

1,200

2,825

1,200

5,6505,600

1,225

8,6508,6002,8002,850

1,225

5,7005,650

1,250

8,7008,6502,8252,875

1,250

5,7505,700

1,275

8,7508,7002,8502,900

1,275

5,8005,750

1,300

8,8008,7502,875

2,925

1,300

5,8505,800

1,325

8,8508,8002,9002,950

1,325

5,9005,850

1,350

8,9008,8502,9252,975

1,350

5,9505,900

1,375

8,9508,9002,9503,000

1,375

6,0005,950

1,400

9,0008,9502,975

Continued on next page

23,25023,30023,35023,400

23,20023,25023,30023,350

3,4843,4913,4993,506

Example. Mr. Brown is single. His taxable income on line 14 of Form1040NR-EZ is $23,250. First, he finds the $23,25023,300 incomeline. Next, he finds the Single column and reads down the column.The amount shown where the income line and filing status columnmeet is $3,491. This is the tax amount he must enter on line 15 ofForm 1040NR-EZ.

Atleast

Butlessthan

Single

If Form1040NR-EZ,line 14, is

And you are

At

least

But

lessthan

Single Married

filingsepa-rately


And you are

At

least

But

lessthan

Sing le Married

filingsepa-rately


And you are

At

least

But

lessthan

Single Married

filingsepa-rately


And you are

At

least

But

lessthan

Sing le Marr ied

filingsepa-rately

Your tax is Your tax is Your tax isYour tax is

3,6533,6673,6813,695

Marriedfilingsepa-rately

Your tax isFor persons with taxableincomes of less than $50,000.

$0 $02 2

3 36 69 9

13 13

17 1721 2124 2428 28

32 3236 3639 3943 43

47 4751 5154 5458 58

62 6266 6669 6973 73

77 7781 8184 8488 88

92 9296 9699 99

103 103

107 107111 111

114 114118 118

122 122126 126129 129133 133

137 137141 141144 144148 148

152 152156 156159 159163 163

167 167171 171174 174178 178

182 182186 186189 189193 193

197 197201 201204 204208 208

212 212216 216219 219223 223

227 227231 231234 234238 238

242 242246 246249 249253 253

257 257261 261264 264268 268

272 272276 276279 279283 283

287 287291 291294 294298 298

302 302306 306309 309313 313

317 317321 321324 324328 328

332 332336 336339 339343 343

347 347351 351354 354358 358

362 362366 366369 369373 373

377 377381 381384 384388 388

392 392396 396

399 399403 403

407 407411 411414 414418 418

422 422426 426429 429433 433

437 437441 441444 444448 448

454 454461 461469 469476 476

484 484491 491499 499506 506

514 514521 521529 529536 536

544 544551 551559 559566 566

574 574581 581589 589596 596

604 604611 611619 619626 626

634 634641 641649 649656 656

664 664

671 671679 679686 686

694 694701 701709 709716 716

724 724731 731739 739746 746

754 754761 761769 769776 776

784 784

791 791799 799806 806

814 814821 821829 829836 836

844 844851 851859 859866 866

874 874881 881889 889896 896

904 904911 911919 919926 926

934 934941 941949 949956 956

964 964971 971979 979986 986

994 9941,001 1,0011,009 1,0091,016 1,016

1,024 1,0241,031 1,0311,039 1,0391,046 1,046

1,054 1,0541,061 1,0611,069 1,0691,076 1,076

1,084 1,0841,091 1,0911,099 1,0991,106 1,106

1,114 1,114

1,121 1,1211,129 1,1291,136 1,136

1,144 1,1441,151 1,1511,159 1,1591,166 1,166

1,174 1,1741,181 1,1811,189 1,1891,196 1,196

1,204 1,2041,211 1,2111,219 1,2191,226 1,226

1,234 1,234

1,241 1,2411,249 1,2491,256 1,256

1,264 1,2641,271 1,2711,279 1,2791,286 1,286

1,294 1,2941,301 1,3011,309 1,3091,316 1,316

1,324 1,3241,331 1,3311,339 1,3391,346 1,346



9/12

2000 Tax TableContinued



And you are

Atleast

Butlessthan

Single Marriedfilingsepa-rately


And you are

Atleast

Butlessthan

Sing le Marriedfilingsepa-rately


And you are

Atleast

Butlessthan



And you are

Atleast

Butlessthan

Sing le Marr iedfilingsepa-rately

Your tax is Your tax is Your tax is Your tax is

12,0009,000

9,0509,000 12,05012,0009,1009,050 12,10012,0509,1509,100 12,15012,1009,2009,150 12,20012,150

9,2509,200 12,25012,2009,3009,250 12,30012,2509,3509,300 12,35012,3009,4009,350 12,40012,350

9,400 9,450 12,45012,4009,450 9,500 12,50012,4509,500 9,550 12,55012,5009,550 9,600 12,60012,550

9,6509,600 12,65012,6009,7009,650 12,70012,6509,7509,700 12,75012,7009,8009,750 12,80012,750

9,8509,800 12,85012,8009,9009,850 12,90012,8509,9509,900 12,95012,900

10,0009,950 13,00012,950

13,00010,000

10,000 13,00010,050 13,05010,050 13,05010,100 13,10010,100 13,10010,150 13,15010,150 13,15010,200 13,200

10,200 13,20010,250 13,25010,250 13,25010,300 13,30010,300 13,30010,350 13,35010,350 13,35010,400 13,400

10,45010,400 13,45013,40010,50010,450 13,50013,45010,55010,500 13,55013,50010,60010,550 13,60013,550

10,600 13,60010,650 13,65010,650 13,65010,700 13,70010,700 13,70010,750 13,75010,750 13,75010,800 13,800

10,800 13,80010,850 13,85010,850 13,85010,900 13,90010,900 13,90010,950 13,95010,950 13,95011,000 14,000

14,00011,000

11,05011,000 14,05014,00011,10011,050 14,10014,05011,15011,100 14,15014,10011,20011,150 14,20014,150

11,200 14,20011,250 14,25011,250 14,25011,300 14,30011,300 14,30011,350 14,35011,350 14,35011,400 14,400

11,400 14,40011,450 14,450

11,450 14,45011,500 14,50011,500 14,50011,550 14,55011,550 14,55011,600 14,600

14,65014,60011,65011,60014,70014,65011,70011,65014,75014,70011,75011,70014,80014,75011,80011,750

14,85014,80011,85011,80014,90014,85011,90011,85014,95014,90011,95011,90015,00014,95012,00011,950

18,00015,000

15,000 18,05015,050 18,00015,050 18,10015,100 18,05015,100 15,150 18,10015,150 18,20015,200 18,150

18,25015,25015,200 18,20018,30015,30015,250 18,25018,35015,300 18,30018,40015,40015,350 18,350

18,400 18,45015,45018,450 18,50015,50015,45018,500 18,55015,55015,50018,550 18,60015,60015,550

18,600 18,65015,65015,60018,650 18,70015,70015,65018,700 18,75015,75015,70018,750 18,80015,80015,750

18,800 18,85015,85015,80018,850 18,90015,90015,85018,900 18,95015,95015,90018,95016,00015,950

19,00016,000

16,05016,000 19,000 19,05016,10016,050 19,10016,15016,100 19,100 19,15016,20016,150 19,150 19,200

16,200 19,200 19,25016,30016,250 19,250 19,30016,35016,300 19,300 19,35016,40016,350 19,350 19,400

19,45016,450 19,40019,50016,50016,450 19,45019,55016,55016,500 19,50019,60016,60016,550 19,550

16,600 16,650 19,600 19,65016,650 16,700 19,650 19,70016,700 16,750 19,75016,750 16,800 19,750 19,800

16,800 16,850 19,85019,80016,900 19,90019,850

16,900 16,950 19,95019,90016,950 17,000 20,00019,950

20,00017,000

20,05017,050 20,00017,00020,10017,100 20,05017,05020,15017,150 20,10017,10020,20017,200 20,15017,150

20,25017,250 20,20017,20017,300 20,25017,250

20,35017,350 20,30017,30020,40017,40017,350

20,400 20,45017,45017,400

20,450 20,50017,50017,45020,500 20,55017,55017,50020,550 20,60017,60017,550

17,65017,600 20,65020,60017,70017,650 20,70020,65017,75017,700 20,75020,70017,80017,750 20,80020,750

20,85017,850 20,80017,80020,90017,900 20,85017,850

17,950 20,90017,90021,00018,000 20,95017,950

18,150

15,350

15,400

19,000

19,050

16,250

16,400

19,700

16,850

20,300

20,350

20,950

1,354 1,3541,361 1,3611,369 1,3691,376 1,376

1,384 1,3841,391 1,3911,399 1,3991,406 1,406

1,414 1,4141,421 1,4211,429 1,4291,436 1,436

1,444 1,4441,451 1,4511,459 1,4591,466 1,466

1,474 1,4741,481 1,481

1,489 1,4891,496 1,496

1,504 1,5041,511 1,5111,519 1,5191,526 1,526

1,534 1,5341,541 1,5411,549 1,5491,556 1,556

1,564 1,5641,571 1,5711,579 1,5791,586 1,586

1,594 1,5941,601 1,6011,609 1,6091,616 1,616

1,624 1,6241,631 1,6311,639 1,6391,646 1,646

1,654 1,6541,661 1,6611,669 1,6691,676 1,676

1,684 1,6841,691 1,6911,699 1,6991,706 1,706

1,714 1,7141,721 1,7211,729 1,7291,736 1,736

1,744 1,7441,751 1,7511,759 1,7591,766 1,766

1,774 1,7741,781 1,7811,789 1,7891,796 1,796

1,804 1,8041,811 1,8111,819 1,8191,826 1,826

1,834 1,8341,841 1,8411,849 1,8491,856 1,856

1,864 1,8641,871 1,8711,879 1,8791,886 1,886

1,894 1,8941,901 1,9011,909 1,9091,916 1,916

1,924 1,9241,931 1,931

1,939 1,9391,946 1,946

1,954 1,9541,961 1,9611,969 1,9691,976 1,976

1,984 1,9841,991 1,9911,999 1,9992,006 2,006

2,014 2,0142,021 2,0212,029 2,0292,036 2,036

2,044 2,0442,051 2,0512,059 2,0592,066 2,066

2,074 2,0742,081 2,0812,089 2,0892,096 2,096

2,104 2,1042,111 2,1112,119 2,1192,126 2,126

2,134 2,1342,141 2,1412,149 2,1492,156 2,156

2,164 2,1642,171 2,1712,179 2,1792,186 2,186

2,194 2,1942,201 2,2012,209 2,2092,216 2,216

2,224 2,2242,231 2,2312,239 2,2392,246 2,246

2,254 2,2542,261 2,2612,269 2,2692,276 2,276

2,284 2,2842,291 2,2912,299 2,2992,306 2,306

2,314 2,3142,321 2,3212,329 2,3292,336 2,336

2,344 2,3442,351 2,3512,359 2,3592,366 2,366

2,374 2,3742,381 2,381

2,389 2,3892,396 2,396

2,404 2,4042,411 2,4112,419 2,4192,426 2,426

2,434 2,4342,441 2,4412,449 2,4492,456 2,456

2,464 2,4642,471 2,4712,479 2,4792,486 2,486

2,494 2,4942,501 2,5012,509 2,5092,516 2,516

2,524 2,5242,531 2,5312,539 2,5392,546 2,546

2,554 2,5542,561 2,5612,569 2,5692,576 2,576

2,584 2,5842,591 2,5912,599 2,5992,606 2,606

2,614 2,6142,621 2,6212,629 2,6292,636 2,636

2,644 2,6442,651 2,6512,659 2,6592,666 2,666

2,674 2,6742,681 2,6812,689 2,6892,696 2,696

2,704 2,7042,711 2,7112,719 2,7192,726 2,726

2,734 2,7342,741 2,7412,749 2,7492,756 2,756

2,764 2,7642,771 2,7712,779 2,7792,786 2,786

2,794 2,7942,801 2,8012,809 2,8092,816 2,816

2,824 2,8242,831 2,8312,839 2,8392,846 2,846

2,854 2,8542,861 2,8612,869 2,8692,876 2,876

2,884 2,8842,891 2,8912,899 2,8992,906 2,906

2,914 2,9142,921 2,9212,929 2,9292,936 2,936

2,944 2,9442,951 2,9512,959 2,9592,966 2,966

2,974 2,9742,981 2,9812,989 2,9892,996 2,996

3,004 3,0043,011 3,0113,019 3,0193,026 3,026

3,034 3,0343,041 3,0413,049 3,0493,056 3,056

3,064 3,064

3,071 3,0713,079 3,0793,086 3,086

3,094 3,0943,101 3,1013,109 3,1093,116 3,116

3,124 3,1243,131 3,1313,139 3,1393,146 3,146



10/12




And you are

Atleast

Butlessthan



And you are

Atleast

Butlessthan



And you are

Atleast

Butlessthan



And you are

Atleast

Butlessthan



30,00027,00024,000

24,000 27,00021,050 30,05030,00027,05021,00024,050 24,100 27,05021,100 30,10030,05027,10021,05024,100 24,150 27,10021,150 30,15030,10027,15021,10024,150 24,200 27,15021,200 30,20030,15027,20021,150

24,200 30,20027,20024,250 30,25027,25021,20024,250 30,25027,25024,300 30,30027,30021,30021,25024,300 30,30027,30024,350 30,35027,35021,35021,30024,350 30,35027,35024,400 30,40027,40021,40021,350

24,400 30,40027,40024,450 30,45027,45021,45021,40024,450 30,45027,45024,500 30,50027,50021,50021,45024,500 30,50027,50024,550 30,55027,55021,55021,500

30,55027,55024,600 30,60027,60021,60021,550

24,600 30,60027,60024,650 30,65027,65021,65021,60024,650 30,65024,700 30,70027,70021,70021,65024,700 30,70027,70024,750 30,75027,75021,75021,70024,750 30,75027,75024,800 27,80021,80021,750

24,800 30,80027,80024,850 30,85027,85021,85021,80024,850 30,85027,85024,900 30,90027,90021,85024,900 30,90027,90024,950 30,95027,95021,95021,90024,950 30,95027,95025,000 31,00028,00022,00021,950

31,00028,00025,000

25,000 31,00028,00025,05022,05022,000 31,05028,05025,050 31,05028,05025,10022,10022,050 31,10028,10025,100 31,10028,10025,15022,15022,100 31,15028,15025,150 31,15028,15025,20022,20022,150 31,20028,200

25,200 31,20028,20025,25022,200 22,250 31,25028,25025,250 31,25028,25025,30022,250 22,300 31,30028,300

31,30028,30025,35022,300 22,350 31,35028,35025,350 31,35028,35025,40022,350 22,400 31,40028,400

22,400 22,450 25,400 31,40028,40025,450 31,45028,45022,450 22,500 25,450 31,45028,45025,500 31,50028,50022,500 22,550 25,500 28,50025,550 31,55028,55022,550 22,600 25,550 31,55028,55025,600 31,60028,600

25,60022,600 31,60028,60025,65022,650 28,65025,65022,650 31,65028,65025,70022,700 31,70028,70025,70022,700 31,70028,70025,75022,750 31,75028,75025,75022,750 31,75028,75025,80022,800 31,80028,800

25,80022,800 31,80028,80025,85022,850 31,85028,85025,85022,850 31,85028,85025,90022,900 31,90028,90025,90022,900 31,90028,90025,95022,950 31,95028,95025,950 31,95028,95026,00023,000 32,00029,000

32,00029,00026,00023,000

23,000 23,050 29,05029,00026,000 26,050 32,000 32,05023,050 23,100 29,10029,05026,100 32,050 32,10023,100 23,150 29,15029,10026,100 26,150 32,100 32,15023,150 23,200 29,20029,15026,150 26,200 32,200

29,20023,200 26,200 32,20029,25023,250 26,250 32,25029,25023,250 26,250 32,25029,30023,300 26,300 32,30029,30023,300 26,300 32,30029,35023,350 26,350 32,35029,35023,350 26,350 32,35029,40023,400 26,400 32,400

23,400 29,40026,400 32,40023,450 29,45026,450 32,450

23,450 29,45026,450 32,45023,500 29,50026,500 32,50029,50026,500 32,50023,550 29,55026,550 32,550

23,550 29,55026,550 32,55023,600 29,60026,600 32,600

29,60026,600 32,60023,650 29,65026,650 32,65023,650 29,65026,650 32,65023,700 29,70026,700 32,70023,700 29,700 32,70023,750 29,75026,750 32,75023,750 29,75026,750 32,75023,800 29,80026,800 32,800

23,800 29,80026,800 32,80023,850 29,850 32,85023,850 29,85026,850 32,85023,900 29,90026,900 32,90023,900 29,90026,900 32,90023,950 29,95026,950 32,95023,950 29,95026,950 32,95024,000 30,00027,000 33,000

21,000

22,000

30,800

27,650

31,650

31,500

32,150

24,050

24,550

21,250

21,900

25,300

22,950

26,050

26,700

26,850

23,600

23,500

3,154 3,1543,161 3,1613,169 3,1693,176 3,176

3,184 3,1843,191 3,1913,199 3,1993,206 3,2063,214 3,2143,221 3,2213,229 3,2293,236 3,2363,244 3,2443,251 3,2513,259 3,2593,266 3,266

3,274 3,2743,281 3,281

3,289 3,2893,296 3,303

3,304 3,3173,311 3,3313,319 3,3453,326 3,3593,334 3,3733,341 3,3873,349 3,4013,356 3,415

3,364 3,4293,371 3,4433,379 3,4573,386 3,471

3,394 3,4853,401 3,4993,409 3,5133,416 3,5273,424 3,5413,431 3,5553,439 3,5693,446 3,583

3,454 3,5973,461 3,6113,469 3,6253,476 3,6393,484 3,6533,491 3,6673,499 3,6813,506 3,6953,514 3,7093,521 3,7233,529 3,7373,536 3,751

3,544 3,7653,551 3,7793,559 3,7933,566 3,8073,574 3,8213,581 3,8353,589 3,8493,596 3,863

3,604 3,8773,611 3,8913,619 3,9053,626 3,919

3,634 3,9333,641 3,9473,649 3,9613,656 3,9753,664 3,9893,671 4,0033,679 4,0173,686 4,0313,694 4,0453,701 4,0593,709 4,0733,716 4,087

3,724 4,1013,731 4,115

3,739 4,1293,746 4,143

3,754 4,1573,761 4,1713,769 4,1853,776 4,1993,784 4,2133,791 4,2273,799 4,2413,806 4,255

3,814 4,2693,821 4,2833,829 4,2973,836 4,311

3,844 4,3253,851 4,3393,859 4,3533,866 4,3673,874 4,3813,881 4,3953,889 4,4093,896 4,423

3,904 4,4373,911 4,4513,919 4,4653,926 4,4793,934 4,4933,945 4,5073,959 4,5213,973 4,5353,987 4,5494,001 4,5634,015 4,5774,029 4,591

4,043 4,6054,057 4,6194,071 4,6334,085 4,647

4,099 4,6614,113 4,6754,127 4,6894,141 4,703

4,155 4,7174,169 4,7314,183 4,7454,197 4,759

4,211 4,7734,225 4,7874,239 4,8014,253 4,8154,267 4,8294,281 4,8434,295 4,8574,309 4,8714,323 4,8854,337 4,8994,351 4,9134,365 4,927

4,379 4,9414,393 4,955

4,407 4,9694,421 4,983

4,435 4,9974,449 5,0114,463 5,0254,477 5,039

4,491 5,0534,505 5,0674,519 5,0814,533 5,095

4,547 5,1094,561 5,1234,575 5,1374,589 5,1514,603 5,1654,617 5,1794,631 5,1934,645 5,2074,659 5,2214,673 5,2354,687 5,2494,701 5,263

4,715 5,2774,729 5,2914,743 5,3054,757 5,3194,771 5,3334,785 5,3474,799 5,3614,813 5,3754,827 5,3894,841 5,4034,855 5,4174,869 5,431

4,883 5,4454,897 5,4594,911 5,4734,925 5,487

4,939 5,5014,953 5,5154,967 5,5294,981 5,543

4,995 5,5575,009 5,5715,023 5,5855,037 5,599

5,051 5,6135,065 5,6275,079 5,6415,093 5,6555,107 5,6695,121 5,6835,135 5,6975,149 5,7115,163 5,7255,177 5,7395,191 5,7535,205 5,767

5,219 5,7815,233 5,795

5,247 5,8095,261 5,823

5,275 5,8375,289 5,8515,303 5,8655,317 5,879

5,331 5,8935,345 5,9075,359 5,9215,373 5,935

5,387 5,9495,401 5,9635,415 5,9775,429 5,9915,443 6,0055,457 6,0195,471 6,0335,485 6,0475,499 6,0615,513 6,0755,527 6,0895,541 6,103

5,555 6,1175,569 6,1315,583 6,1455,597 6,1595,611 6,1735,625 6,1875,639 6,2015,653 6,2155,667 6,2295,681 6,2435,695 6,2575,709 6,271

5,723 6,2855,737 6,2995,751 6,3135,765 6,327

5,779 6,3415,793 6,3555,807 6,3695,821 6,383



11/12




And you are

Atleast

Butlessthan



And you are

Atleast

Butlessthan



And you are

Atleast

Butlessthan



And you are

Atleast

Butlessthan



33,000

34,000

35,000

36,000

37,000

38,000

39,000

40,000

41,000

42,000

43,000

44,000

33,000 39,00036,000 42,00033,050 39,050 42,05033,050 39,05036,050 42,05033,100 39,10036,100 42,10033,100 39,10036,100 42,10033,150 39,15036,150 42,15033,150 39,15036,150 42,15033,200 39,20036,200 42,200

39,20036,20033,250 39,25036,250 42,200 42,25033,250 39,25036,25033,300 39,30036,300 42,250 42,30033,300 39,30036,30033,350 39,35036,350 42,300 42,35033,350 39,35033,400 39,40036,400 42,350 42,400

33,45033,400 39,400 39,45036,45036,400 42,400 42,45033,50033,450 39,450 39,50036,50036,450 42,450 42,50033,55033,500 39,500 39,55036,500 42,500 42,55033,60033,550 39,550 39,60036,60036,550 42,550 42,600

33,65033,600 39,600 39,65036,65036,600 42,65042,60033,70033,650 39,650 39,70036,70036,650 42,65033,75033,700 39,700 39,75036,75036,700 42,75042,70033,80033,750 39,750 39,80036,80036,750 42,80042,750

33,800 39,80036,80033,850 39,85036,850 42,85042,80039,85036,85033,900 39,90036,900 42,90042,850

33,900 39,90036,90033,950 39,95036,950 42,95042,900

33,950 39,95036,95034,000 40,00037,000 43,00042,950

40,00034,050 37,000 43,00034,000 40,05037,050 43,05040,05034,100 37,050 43,05034,050 40,10037,100 43,10040,10034,150 37,100 43,10034,100 40,15037,150 43,150

34,200 37,150 43,15034,150 40,20037,200 43,200

34,250 40,20034,200 40,25037,25037,200 43,200 43,25034,300 40,25034,250 40,30037,30037,250 43,250 43,30034,350 40,300 40,35037,35037,300 43,300 43,35034,400 40,35034,350 40,40037,40037,350 43,350 43,400

40,40034,45034,400 37,400 43,40040,45037,450 43,45040,45034,50034,450 37,450 40,50037,500 43,50040,50034,55034,500 37,500 43,50040,55037,550 43,55040,55034,60034,550 37,550 43,55040,60037,600 43,600

34,650 40,60034,600 37,600 43,60040,650 43,65034,700 40,65034,650 37,650 43,65040,70037,700 43,700

34,750 40,70034,700 37,700 43,70040,75037,750 43,75034,800 40,75034,750 37,750 43,75040,80037,800 43,800

40,80034,800 40,85037,85037,800 43,800 43,85034,900 40,85034,850 40,90037,90037,850 43,850 43,90034,950 40,90034,900 40,95037,95037,900 43,900 43,95035,000 40,950 41,00038,00037,950 43,950 44,000

41,05038,000 38,05035,05035,000 44,000 44,05041,00041,10038,050 38,10035,10035,050 44,050 44,10041,050

38,100 38,15035,15035,100 44,100 44,15041,10041,20038,150 38,20035,20035,150 44,150 44,20041,150

44,200 44,25038,20035,200 41,25038,25035,250 41,20044,250 44,30035,250 41,30038,30035,300 41,25044,300 44,35038,30035,300 41,35038,35035,350 41,30044,350 44,40038,35035,350 41,40038,40035,400 41,350

44,400 44,45041,40038,400 41,45038,45035,450

44,450 44,50041,45038,45035,450 41,50038,50035,500 44,500 44,55041,50038,50035,500 41,55038,55035,55044,550 44,60041,55038,55035,550 41,60035,600

44,600 44,65041,65038,600 38,65035,65035,600 41,60044,650 44,70041,70038,650 38,70035,70035,650 41,65044,700 44,75041,75038,700 38,75035,75035,700 41,700

44,80041,80038,750 38,80035,80035,750 41,750

44,800 44,85038,80035,800 41,85038,85035,850 41,80044,850 44,90038,85035,850 41,90038,90035,900 41,85044,900 44,95035,900 41,95038,95035,950 41,90044,950 45,00038,95035,950 42,00039,00036,000 41,950

33,200

33,850

36,350

36,050

36,550

37,650

34,300

34,950

34,850

35,400

38,250

38,900

38,600

42,700

40,150

43,450

41,150

44,750

5,835 6,3975,849 6,4115,863 6,4255,877 6,4395,891 6,4535,905 6,4675,919 6,4815,933 6,4955,947 6,5095,961 6,5235,975 6,5375,989 6,551

6,003 6,5656,017 6,5796,031 6,5936,045 6,6076,059 6,6216,073 6,6356,087 6,6496,101 6,663

6,115 6,6776,129 6,6916,143 6,7056,157 6,7196,171 6,7336,185 6,7476,199 6,7616,213 6,7756,227 6,7896,241 6,8036,255 6,8176,269 6,8316,283 6,8456,297 6,859

6,311 6,8736,325 6,887

6,339 6,9016,353 6,9156,367 6,9296,381 6,943

6,395 6,9576,409 6,9716,423 6,9856,437 6,9996,451 7,0136,465 7,0276,479 7,0416,493 7,055

6,507 7,069

6,521 7,0836,535 7,0976,549 7,1116,563 7,1256,577 7,1396,591 7,1536,605 7,1676,619 7,1816,633 7,1956,647 7,2096,661 7,223

6,675 7,2376,689 7,2516,703 7,2656,717 7,2796,731 7,2936,745 7,3076,759 7,3216,773 7,3356,787 7,3496,801 7,3636,815 7,3776,829 7,391

6,843 7,4056,857 7,4196,871 7,4336,885 7,4476,899 7,4616,913 7,4756,927 7,4896,941 7,503

6,955 7,5176,969 7,5316,983 7,5456,997 7,559

7,011 7,5737,025 7,5877,039 7,6017,053 7,615

7,067 7,6297,081 7,6437,095 7,6577,109 7,6717,123 7,6857,137 7,699

7,151 7,7137,165 7,7277,179 7,7417,193 7,7557,207 7,7697,221 7,783

7,235 7,7977,249 7,8117,263 7,8257,277 7,8397,291 7,8537,305 7,8677,319 7,8817,333 7,895

7,347 7,909

7,361 7,9237,375 7,9377,389 7,9517,403 7,9657,417 7,9797,431 7,9937,445 8,0077,459 8,0217,473 8,0357,487 8,0497,501 8,063

7,515 8,0777,529 8,0917,543 8,1057,557 8,1197,571 8,1337,585 8,1477,599 8,1617,613 8,1757,627 8,1897,641 8,2037,655 8,2177,669 8,231

7,683 8,2457,697 8,2597,711 8,2737,725 8,287

7,739 8,3017,753 8,3157,767 8,3297,781 8,343

7,795 8,3577,809 8,3717,823 8,3857,837 8,399

7,851 8,4137,865 8,4277,879 8,4417,893 8,455

7,907 8,4697,921 8,4837,935 8,4977,949 8,5117,963 8,5257,977 8,539

7,991 8,5538,005 8,5678,019 8,5818,033 8,5958,047 8,6098,061 8,623

8,075 8,6378,089 8,6518,103 8,6658,117 8,6798,131 8,6938,145 8,7078,159 8,7218,173 8,735

8,187 8,749

8,201 8,7638,215 8,7778,229 8,791

8,243 8,8058,257 8,8198,271 8,8338,285 8,8478,299 8,8618,313 8,8758,327 8,889

8,903

8,355 8,9178,369 8,9318,383 8,9458,397 8,9598,411 8,9738,425 8,9878,439 9,0018,453 9,0158,467 9,0298,481 9,0438,495 9,0578,509 9,071

8,523 9,0858,537 9,0998,551 9,1138,565 9,127

8,579 9,1418,593 9,1558,607 9,1698,621 9,183

8,635 9,1978,649 9,2118,663 9,2258,677 9,239

8,691 9,2538,705 9,2678,719 9,2818,733 9,295

8,747 9,3098,761 9,3238,775 9,3378,789 9,3518,803 9,3658,817 9,379

8,831 9,3938,845 9,4078,859 9,4218,873 9,4358,887 9,4498,901 9,463

8,915 9,4778,929 9,4918,943 9,5058,957 9,5198,971 9,5338,985 9,5478,999 9,5619,013 9,575

9,027 9,589

9,041 9,6039,055 9,6179,069 9,631

9,083 9,6459,097 9,6599,111 9,6739,125 9,6879,139 9,7019,153 9,7159,167 9,7299,181 9,7438,341



12/12



And you are

Atleast

Butlessthan



And you are

Atleast

Butlessthan


Your tax is Your tax is

45,000

46,000

47,000

48,000

49,000

48,00045,000 48,05045,05048,05045,050 48,10045,10048,10045,100 48,15045,15048,15045,150 48,20045,200

48,20045,200 48,25048,25045,250 48,30045,30048,30045,300 48,35045,35048,35045,350 48,40045,400

48,40045,400 48,45045,45048,45045,450 48,50045,50048,50045,500 48,55045,55048,550 48,60045,600

48,600 48,65045,600 45,65048,650 48,70045,650 45,70048,700 48,75045,700 45,75048,750 48,80045,750 45,800

48,80045,800 48,85045,85048,85045,850 48,90048,90045,900 48,95045,95048,95045,950 49,00046,000

49,00046,000 49,05046,05049,05046,050 49,10046,10049,10046,100 49,15046,15049,15046,150 49,200

49,200 49,25046,200 46,25049,250 49,30046,250 46,30049,300 49,35046,300 46,35049,350 49,40046,350 46,400

49,40046,400 49,45046,45049,45046,450 49,50046,50049,500 49,55046,55049,55046,550 49,60046,600

49,60046,600 49,65046,65049,65046,650 49,70046,70049,70046,700 49,75046,75049,75046,750 49,80046,800

49,800 49,85046,80049,850 49,90046,850 46,90049,900 49,95046,900 46,95049,950 50,00046,950 47,000

47,000 47,05047,050 47,10047,100 47,15047,150 47,200

47,200 47,25047,250 47,300

47,350 $50,000or over

useForm1040NR

47,350 47,400

47,400 47,450

47,450 47,50047,500 47,55047,550 47,600

47,600 47,65047,650 47,70047,700 47,75047,750 47,800

47,800 47,85047,850 47,90047,900 47,950

48,000

45,550

45,250

45,900

46,500

46,200

46,850

47,300

47,950

Disclosure and Paperwork Reduction Act Notices. TheIRS Restructuring and Reform Act of 1998 requires that wetell you the conditions under which return information maybe disclosed to any party outside the Internal RevenueService. We ask for the information on this form to carry outthe Internal Revenue laws of the United States. You arerequired to give us the information. We need the informationto ensure that you are complying with these laws and toallow us to figure and collect the right amount of tax.

This notice applies to all papers you file with us, includingthis tax return. It also applies to any questions we need toask you so we can complete, correct, or process your return;figure your tax; and collect tax, interest, or penalties.

You are not required to provide the information requestedon a form that is subject to the Paperwork Reduction Actunless the form displays a valid OMB control number. Booksor records relating to a form or its instructions must beretained as long as their contents may become material inthe administration of any Internal Revenue law.

Generally, tax returns and return information areconfidential, as required by section 6103. However, section6103 allows or requires the Internal Revenue Service todisclose or give the information you write on your tax returnto others as described in the Code. For example, we maydisclose your tax information to the Department of Justice, toenforce the tax laws, both civil and criminal, and to cities,states, the District of Columbia, U.S. commonwealths orpossessions, and certain foreign governments to carry outtheir tax laws. We may disclose your tax information to theDepartment of Treasury and contractors for taxadministration purposes; and to other persons as necessaryto obtain information that we cannot get in any other way inorder to determine the amount of or to collect the tax youowe. We may disclose your tax information to theComptroller General of the United States to permit theComptroller General to review the Internal Revenue Service.We may also disclose your tax information to Committees ofCongress; Federal, state, and local child support agencies;and to other Federal agencies for purposes of determiningentitlement for benefits or the eligibility for and therepayment of loans.

Keep this notice with your records. It may help you if weask you for other information. If you have any questionsabout the rules for filing and giving information, call or visitany Internal Revenue Service office.

The time needed to complete and file this form will varydepending on individual circumstances. The estimatedaverage time is: Recordkeeping, 1 hr., 18 min.; Learningabout the law or the form, 49 min.; Preparing the form,1 hr., 48 min.; and Copying, assembling, and sending theform to the IRS, 34 min.

If you have comments concerning the accuracy of thesetime estimates or suggestions for making this form simpler,we would be happy to hear from you. You can write to theTax Forms Committee, Western Area Distribution Center,Rancho Cordova, CA 95743-0001. Do not send your return

to this address. Instead, see Where To File on page 2.

9,195 9,7579,209 9,7719,223 9,7859,237 9,7999,251 9,8139,265 9,8279,279 9,8419,293 9,855

9,307 9,8699,321 9,8839,335 9,8979,349 9,911

9,363 9,9259,377 9,9399,391 9,9539,405 9,9679,419 9,9819,433 9,995

9,447 10,0099,461 10,023

9,475 10,0379,489 10,0519,503 10,0659,517 10,079

9,531 10,0939,545 10,1079,559 10,1219,573 10,135

9,587 10,1499,601 10,1639,615 10,1779,629 10,1919,643 10,2059,657 10,2199,671 10,2339,685 10,2479,699 10,2619,713 10,2759,727 10,2899,741 10,303

9,755 10,3179,769 10,3319,783 10,3459,797 10,3599,811 10,3739,825 10,3879,839 10,4019,853 10,4159,867 10,4299,881 10,4439,895 10,4579,909 10,471

9,923 10,4859,937 10,4999,951 10,5139,965 10,527

9,979 10,5419,993 10,555

10,007 10,56910,021 10,583

10,035 10,59710,049 10,61110,063 10,62510,077 10,63910,091 10,65310,105 10,66710,119 10,68110,133 10,695

10,147 10,70910,161 10,72310,175 10,73710,189 10,751

10,203 10,76510,217 10,77910,231 10,79310,245 10,80710,259 10,82110,273 10,835

10,287 10,84910,301 10,863

10,315 10,87710,329 10,89110,343 10,90510,357 10,919

10,371 10,93310,385 10,94710,399 10,96110,413 10,975

10,427 10,98910,441 11,00310,455 11,01710,469 11,03110,483 11,04510,497 11,05910,511 11,07310,525 11,08710,539 11,10110,553 11,11510,567 11,12910,581 11,143


us internal revenue service: i1040nre--2000

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