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Part III—Figuring Your Income Tax


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Read 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.
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Line 16. Adjustments.

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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.
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Line 19. Credits.

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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.
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Line 21. Other taxes.

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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.
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Line 24. Tax.

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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).
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Line 28. Other payments.

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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.