[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302058-105":53,"doc-detail-302058-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","2018-instructions-for-form-1040nr-us-nonresident-alien-income-tax-return","2018 Instructions for Form 1040NR - U.S. Nonresident Alien Income Tax Return","","2018 Instructions for U.S. Form 1040NR provides guidance for nonresident aliens on filing requirements, deadlines, and where to file. It explains how to report income, complete line-by-line sections, and address key areas such as effectively connected income, adjusted gross income, credits, other taxes, payments, refunds, and amounts owed. The document also covers recordkeeping, amending returns, death and past-due returns, tax help, interest and penalties, refund information, and includes schedules for Schedule A, NEC, and OI.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/2018-instructions-for-form-1040nr-us-nonresident-alien-income-tax-return/302058/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/2018-instructions-for-form-1040nr-us-nonresident-alien-income-tax-return/302058.png","ImageObject",442,249,{"name":88,"@type":89},"Riley West","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who must file Form 1040NR for 2018?","Question",{"text":108,"@type":109},"The instructions define whether a person is a resident or nonresident alien and identify who must file Form 1040NR. The document directs filers to the “Who Must File” section for eligibility criteria.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the key changes for 2018 in the “What’s New” section?",{"text":113,"@type":109},"The document lists changes such as reduced tax rates for 2018 and suspension of personal exemptions. It also notes updates affecting spouse information removal, filing exceptions, new/expanded credits, and new guidance items like Schedule OI changes.",{"name":115,"@type":106,"acceptedAnswer":116},"How should income be reported and where are line-by-line details found?",{"text":117,"@type":109},"The instructions explain how to report income and point to the “Line Instructions” section. 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For the latest information about developments related to Form 1040NR and its instructions, such as legislation enacted after they were published, go[to](to IRS.gov/Form1040NR)[ ](to IRS.gov/Form1040NR)[IRS.gov/Form1040NR](to IRS.gov/Form1040NR).  \nWhat's New  \n!   \nCAUTION  \nAt the time these instructions went to print, Congress was considering legislation that  \nwould do the following.  \n1. Provide additional tax relief for those affected by certain 2018 disasters.  \n2. Extend certain tax benefits that expired at the end of 2017 and that currently can't be claimed on your 2018 tax return.  \n3. Change certain other tax provisions.  \nTo learn whether this legislation was enacted resulting in changes that affect your 2018 tax return, go to Recent Developments at [IRS.gov/](IRS.gov/)[ ](IRS.gov/)[Form1040NR](Form1040NR.)[.](Form1040NR.)  \nChange in tax rates. For 2018, most tax rates have been reduced. The 2018 tax rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37% .  \nPersonal exemption suspended.  \nFor 2018, you can't claim a personal exemption for yourself, your spouse, or your dependents. Lines 1, 3, and 4 are reserved. The box for spouse information has been removed.  \nIf you are a resident of Canada, Mexico, or South Korea, or are a U.S. national, as you have always done you must continue to enter your residency or nationality in the space on Schedule OI, Item A or B.  \nThe box for spouse information on page 1 of Form 1040NR, which had tobe completed by those checking the filing status box on line 3 or 4, has been removed. You no longer need to place spouse information on the form.  \nFiling exception changes. The filing exception for those whose only trade or business is the performance of personal services is not available in 2018.  \nSchedule OI. A new Item M has been added. See Item M.  \nIncreased child tax credit (CTC) and additional child tax credit (ACTC). For 2018, the maximum CTC is increased to $2,000 per qualifying child, of which $1,400 can be claimed for the ACTC. See Line 49 and Line 64.  \nNew credit for other dependents.  \nYou may be able to claim a new credit of up to $500 for each of your dependents who is a U.S. citizen, U.S. national, or U.S. resident alien who cannot be claimed for the CTC. The CTC and credit for other dependents are ","cbCailatOzUvtSKj","https://ap.wps.com/l/cbCailatOzUvtSKj","pdf",1645661,79,"English","# Contents Page: What's New\n# General Instructions\n## Resident or Nonresident Alien\n## Who Must File\n## When To File\n## Where To File\n## Election To Be Taxed as a Resident Alien\n## Dual-Status Taxpayers\n## How To Report Income\n## Line Instructions\n## Keeping Records\n## Amending Your Return\n## Death of a Taxpayer\n## Past Due Returns\n## How To Get Tax Help\n## Interest and Penalties\n## Refund Information\n# Instructions for Schedules\n## Instructions for Schedule A\n## Instructions for Schedule NEC\n## Instructions for Schedule OI\n# Sign Your Return\n# Assemble Your Return\n# General Information\n# TeleTax\n# Disclosure, Privacy Act, and Paperwork Reduction Act Notice\n# Index","[{\"question\":\"Who must file Form 1040NR for 2018?\",\"answer\":\"The instructions define whether a person is a resident or nonresident alien and identify who must file Form 1040NR. The document directs filers to the “Who Must File” section for eligibility criteria.\"},{\"question\":\"What are the key changes for 2018 in the “What’s New” section?\",\"answer\":\"The document lists changes such as reduced tax rates for 2018 and suspension of personal exemptions. It also notes updates affecting spouse information removal, filing exceptions, new/expanded credits, and new guidance items like Schedule OI changes.\"},{\"question\":\"How should income be reported and where are line-by-line details found?\",\"answer\":\"The instructions explain how to report income and point to the “Line Instructions” section. They include specific guidance for topics such as effectively connected income, adjusted gross income, credits, taxes, payments, and refunds.\"}]","2018 Instructions for Form 1040NR - U.S. Nonresident Alien Income Tax Return | PDF",1789788612,28]