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

Nonresident Income and Deductions

Taxation of Nonresidents

Preparing Form 1040-NR (continued)

Federal Income Tax Withheld

A student or scholar may have federal income tax withholding listed in a number of places: for example, Forms W-2, Form 1099-R, Form 1042-S, etc. If a taxpayer has income from more than one payor, add all the federal withholding amounts together.

Form 1040-NR showing the Federal income tax withheld lines.