Now available on website http://www.1040nror1040.com are the three case studies, on the 2019 forms.
On the website, click on the tab labelled Sample Returns.
2017 forms: The upper entries bring up the 2017 versions of the case studies.
2019 forms: The lower entry brings up the 2019 versions of the case studies.
For 2019, Schedule 1 of Form 1040, used in the tax return of Josef Masaryk, is new and changed from 2018 (not illustrated). The 2018 form introduced Schedule 1, but the treaty tax exclusion was still subtracted on Line 21. In 2019, Schedule 1, Line 8 is where “Other Income”, or income changes, are entered. They carry to Form 1040, Line 7a.
Beginning with 2018 tax returns, generally TCJA and other tax law changes affected both Form 1040 and Form 1040NR in the same way. These included restrictions on deducting state and local income tax payments, suspending deductions for personal exemptions, and disallowing job-related deductions for employees.
Compare the bottom line on each Case Study for 2017 and 2019!