2019 Department of the Treasury Internal Revenue Service Instructions for Form 1040-NR U.S. Nonresident Alien Income Tax Return (Rev. March 2020) Contents Page What's New ($1,020,600 if you have checked What's New . . . . . . . . . . . . ...... 1 box 6 on...
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2019 Department of the Treasury Internal Revenue Service Instructions for Form 1040-NR U.S. Nonresident Alien Income Tax Return (Rev. March 2020) Contents Page What's New ($1,020,600 if you have checked What's New . . . . . . . . . . . . ...... 1 box 6 on page 1 of Form 1040-NR). IRA and pension reporting. You will General Instructions . . . . . . . ...... 4 Qualified opportunity investment. Resident or Nonresident now report your IRA distributions and pensions and annuities on separate If you held a qualified investment in a Alien . . . . . . . . . . . . . . . . . . 4 lines. Use lines 16a and 16b on Form qualified opportunity fund (QOF) at Who Must File . . . . . . . . . . . . . 6 1040-NR to report your total IRA any time during the year, you must file When To File . . . . . . . . . . . . . . 9 Where To File . . . . . . . . . . . . . . 9 distributions and the taxable amount. your return with Form 8997, Initial and Election To Be Taxed as a Continue to use lines 17a and 17b to Annual S
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