Preparing Form 1040-NR (continued)

Estimated Tax and Overpayment from Prior Year

For most students and scholars, the line for estimated tax payments and amount applied from the previous year's return will be blank. Very few nonresidents make estimated tax payments, especially if their only income is from wages and scholarships.

Very few students and scholars elect to have their refunds applied to next year's taxes. If a student or scholar had either of these types of payments, list the amount on the estimated tax payments line.