Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Nonresident Income and Deductions

Introduction

What's New

Most tax rates have been reduced. The 2018 tax rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%.

Deduction for personal exemptions suspended. You can’t claim a personal exemption deduction for yourself, your spouse, or your dependents.

The following changes have been made to itemized deductions that can be claimed on Schedule A.

  • Your itemized deductions are no longer limited if your AGI is over a certain amount.
  • You can deduct the part of your medical and dental expenses that is more than 7.5% of your AGI.
  • Your deduction of state and local income, sales, and property taxes is limited to a combined, total deduction of $10,000 ($5,000 if married filing separately).
  • You can no longer deduct job related expenses or other miscellaneous itemized deductions that were subject to the 2% of AGI floor. You may still deduct certain other items on Schedule A, such as gambling losses.