taxmap/instr2/i1040c-007.htm#TXMP4c7c7003Read the descriptions on line 1 of Form 1040-C for Groups I, II, and III to see which group(s) applies to you. If Group I or II applies, use lines 15-22 to figure your tax. If Group III applies, use lines 23 and 24 to figure your tax. If you are a nonresident alien to which both Groups II and III apply, use lines 15-24 to figure your tax.
taxmap/instr2/i1040c-007.htm#If you are a resident alien, you can take the adjustments allowed on Form 1040. The Form 1040 instructions have information on adjustments you can take. Be sure to consider the tax law changes noted on page 1.
If you are a nonresident alien and have income effectively connected with a U.S. trade or business, you can take the adjustments allowed on Form 1040NR. See the Form 1040NR instructions. Be sure to consider the tax law changes noted on page 1.
If you are a nonresident alien and all your income is not effectively connected with a U.S. trade or business, you cannot take any adjustments.
taxmap/instr2/i1040c-007.htm#If you are a resident alien, you can claim the same credits as on Form 1040. If you are a nonresident alien with income effectively connected with a U.S. trade or business, you can generally claim the same credits as on Form 1040NR.
taxmap/instr2/i1040c-007.htm#Enter on line 21 any other taxes such as those listed below. See the instructions for Form 1040 or Form 1040NR for information on the additional taxes to include on this line.
- Self-employment tax. This tax applies only to resident aliens. Use Schedule SE (Form 1040), Form 1040-PR, or Form 1040-SS to figure your self-employment tax. The self-employment tax rate for 2009 is 15.3%. This includes a 2.9% Medicare tax and a 12.4% social security tax. For 2009, the maximum amount of self-employment income subject to social security tax is $106,800. There is no limit on the amount of self-employment income subject to the Medicare tax.
- Social security and Medicare tax on tip income not reported to employer. If you received tips of $20 or more in any month and you did not report the full amount to your employer, you must generally pay this tax. See the Form 1040 instructions or the Form 1040NR instructions.
- Social security and Medicare tax not withheld by employer. If you are an employee who received wages from an employer who did not withhold social security and Medicare tax from your wages, you may owe this tax. See the Form 1040 instructions or the Form 1040NR instructions.
- Additional tax on IRAs, other qualified retirement plans, etc. If you received a distribution from or made an excess contribution to one of these plans, you may owe this tax. See the Form 1040 instructions or the Form 1040NR instructions.
- Household employment taxes. If you pay cash wages to any one household employee in 2009, you may owe this tax. See the Form 1040 instructions or the Form 1040NR instructions.
- Tax on accumulation distribution of trusts. Use Form 4970 to figure the tax.
- Tax from recapture of investment credit. Use Form 4255 to figure the tax.
- Tax from recapture of low-income housing credit. Use Form 8611 to figure the tax.
- Tax from recapture of federal mortgage subsidy. Use Form 8828 to figure the tax.
- Tax from recapture of qualified electric vehicle credit. For details on how to figure the tax, see Pub. 535, Business Expenses.
- Repayment of first-time homebuyer credit. If you claimed the first-time homebuyer credit on your 2008 return and the home ceased to be your main home in 2009, see Form 5405.
You must generally enter 30% of the amount on line 23. However, if you are entitled to a lower rate or an exemption from tax because of a treaty between your country and the United States, attach a statement showing your computation of the tax. Also include the applicable treaty article(s).
taxmap/instr2/i1040c-007.htm#Include on line 28 any of the following payments. See the instructions for Form 1040 or Form 1040NR for details on other payments to include on this line.
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