Section references are to the Internal

1 Userid: CPMS chema: instrxLeadpct: 100%Pt. size: 10 Draft Ok to PrintAH XSL/XMLF ileid: .. ns/I1040NR/2017/A/XML/Cycle07/source(Ini t. & Date) _____Page 1 of 77 16:30 - 9-Jan-2018 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before for Form Nonresident Alien Income Tax ReturnDepartment of the TreasuryInternal revenue ServiceContentsPageWhat's or Nonresident Must To To To Be Taxed as a Resident To Report and Address ..14 Identifying Connected Income (ECI)..17 Adjusted Gross Computation on You Party Your of a Due To Get Tax and for Schedule for Schedule for Schedule Your Your , Privacy Act, and Paperwork Reduction Act references are to the Internal revenue Code unless otherwise developments.

2 For information about any additional changes to the 2017 tax law or any other developments affecting Form 1040NR or its instructions, go to 's NewQualifying widow(er). If you meet certain conditions, your child or stepchild (not a foster child) may qualify you for qualifying widow(er) status if you can claim the child as a dependent or if you could claim the child as a dependent on your tax return. See Line 6 Qualifying widow(er), to traditional IRAs. Your deduction for contributions to a traditional IRA is completely phased out:If you are single and have an adjusted gross income of $72,000 or more; orIf you are a qualifying widow(er) and have an adjusted gross income of $119,000 or of any excess advance payments of the health coverage tax credit (HCTC).

3 Include the repayment of any excess advance payments of the HCTC on line 42. Write in "HCTC" and the amount of repayment to the left of the entry line for line 42. See Line 42 Tax, later, for homebuyer credit repay-ment. The repayment requirement has expired for homes purchased after 2008. The repayment requirement continues to apply to homes purchased in 2008. See Line 59b First-time homebuyer credit repayment, equivalent payments. Payments made on or after January 1, 2017, with respect to specified notional principal contracts and specified equity-linked instruments will be dividend tax benefits. At the time these instructions were prepared for printing, certain tax benefits had expired, including the nonbusiness energy property credit on Form 5695, Residential Energy Credit.

4 You can find out whether Congress has enacted legislation extending this and other tax benefits so that you may claim them on your 2017 return at tax relief. Disaster tax relief was enacted for those impacted by Hurricane Harvey, Irma, or Maria, including an election to use prior year earned income when figuring the additional child tax credit. See Publication 976, Disaster Relief, for more access. To combat identity fraud, the IRS has upgraded its identity verification process for certain self-help tools on To find out what types of information new users will need, go to date of return. File Form 1040NR by April 17, 2018. The due date is April 17, because April 15 is a Sunday and the Emancipation Day holiday in the District of Columbia is You can electronically file (e-file) your Form a faster refund, reduce errors, and save paper.

5 For more information on IRS e-file, see Options for e-filing your returns in these instructions or click on IRS e-file at doing your taxesfaster and 09, 2018 Cat. No. 11368 VPage 2 of 77 Fileid: .. ns/I1040NR/2017/A/XML/Cycle07/source16:3 0 - 9-Jan-2018 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before on April 16 even if you do not live in the District of disregarded enti-ties. For tax years beginning on or after January 1, 2017, and ending on or after December 31, 2017, if a foreign person wholly owns a domestic disregarded entity (DE), the domestic DE is treated as separate from its owner for the purpose of filing Form 5472.

6 See the Instructions for Form 5472 for additional for Form 1040NR (2017)Page 3 of 77 Fileid: .. ns/I1040NR/2017/A/XML/Cycle07/source16:3 0 - 9-Jan-2018 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before Care Act What You Need To KnowRequirement To Reconcile Advance Payments of the P remium Tax CreditThe premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance you or a family member enrolled in health insurance through the Marketplace and advance payments of the premium tax credit were made to your insurance company to reduce your monthly premium payment, you must attach Form 8962 to your return to reconcile (compare)

7 The advance payments with your premium tax credit for the Marketplace is required to send Form 1095-A by January 31, 2018, listing the advance payments and other information you need to complete Form You will need Form 1095-A from the Complete Form 8962 to claim the credit and to reconcile your advance credit Include Form 8962 with your 1040NR. (Do not include Form 1095-A.)Health Coverage Reporting Y ou should receive the Form 1095-A or Form 1095-C, if applicable, by early February 2018. You don't need to wait to receive your Form 1095-C to file your return. Don't include Form 1095-A or Form 1095-C with your tax return. If you or someone in your family was an employee in 2017, the employer may be required to send you a Form 1095-C.

8 Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if so, information about the offer. You should receive Form 1095-C by early February 2018. This information may be relevant if you purchased health insurance coverage for 2017 through the Health Insurance Marketplace and wish to claim the premium tax credit on line 65. You do not need to wait to receive your Form 1095-C to file your return. You may rely on other information about your coverage to complete line 65. Do not include Form 1095-C with your tax return. If you don t wish to claim the premium tax credit for 2017, you don t need the information in Part II of Form 1095-C.

9 For more information on who is eligible for the premium tax credit, see the Instructions for Form for Form 1040NR (2017)-3-Page 4 of 77 Fileid: .. ns/I1040NR/2017/A/XML/Cycle07/source16:3 0 - 9-Jan-2018 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before e-file: It s Safe. It s Easy. It sTime. Why do 85% of Americans le their taxes electronically? Security The IR S uses the la test encryption technology to safeguard your infor mation. F aster Refunds Join the eight in 10 taxpayers who get their refunds faster by using direct deposit and e- le. Fle xible Pay ments File ea rly; pa y by the due date of your return (not counting extensions) April 17, 2018, for most people.

10 Quick Receipt Get an acknowledgment that your return was received and accepted. Go Green Reduce the amount of paper is the gateway to all electronic services of fered by the IRS, as well as the spot to download forms at for e-filing your returns safely, quickly, and easily. Greater Accurac y Fewer errors mean faster pr the more than 125 million Americans who alreadyare using e- le is easy. Just ask your tax preparer or use commercial software. IRS e- le is the safest, most secureway to transmit your tax return to the IRS. Since 1990, theIRS has processed more than 1 billion e- led tax returnssafely and securely. There s no paper return to be lost tax return preparers are now required to use IRS e- le.