Page 58 of 60 Instructions for Form 1040NR (2009) 14:40 - 8-JAN-2010

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2009 Tax Rate Schedules

Estates or Trusts. Use Schedule W below to compute your tax.

Individuals. If your taxable income is $100,000 or more, use the Tax Computation Worksheet on page 57 to compute
!
CAUTION
your tax. The Tax Rate Schedules are shown so you can see that tax rate that applies to all levels of taxable income
but should not be used to figure your tax.

Schedule W Schedule X
Estates or Trusts — Use this schedule for a nonresident alien Single Taxpayers — If you checked Filing Status
estate or trust
Box 1 or 2 on Form 1040NR
If the amount Enter on Form If taxable The tax is:
of Form 1040NR, line 41 income is:
1040NR, line
40, is:
of the of the
But not amount But not amount
Over — over — over — Over — over — over —

$0 $8,350 ............... 10% $0

$0 $2,300 ............... 15% $0 8,350 33,950 $835.00 + 15% 8,350
2,300 5,350 $345.00 + 25% 2,300 33,950 82,250 4,675.00 + 25% 33,950
5,350 8,200 1,107.50 + 28% 5,350 82,250 171,550 16,750.00 + 28% 82,250
8,200 11,150 1,905.50 + 33% 8,200 171,550 372,950 41,754.00 + 33% 171,550
11,150 ............... 2,879.00 + 35% 11,150 372,950 ............... 108,216.00 + 35% 372,950
Schedule Y Schedule Z
Married Filing Separate Returns — If you checked Qualifying Widows and Widowers — If you
Filing Status Box 3, 4, or 5 on Form 1040NR checked Filing Status Box 6 on Form 1040NR
If taxable The tax is: If taxable The tax is:
income is: income is:
of the of the
But not amount But not amount
Over — over — over — Over — over — over —

$0 $8,350 ................... 10% $0 $0 $16,700 ................ 10% $0

8,350 33,950 $835.00 + 15% 8,350 16,700 67,900 $1,670.00 + 15% 16,700
33,950 68,525 4,675.00 + 25% 33,950 67,900 137,050 9,350.00 + 25% 67,900
68,525 104,425 13,318.75 + 28% 68,525 137,050 208,850 26,637.50 + 28% 137,050
104,425 186,475 23,370.75 + 33% 104,425 208,850 372,950 46,741.50 + 33% 208,850
186,475 .............. 50,447.25 + 35% 186,475 372,950 .............. 100,894.50 + 35% 372,950

-58- Instructions for Form 1040NR (2009)