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Form 1040NR or 1040NR-EZ filers enter -0-. Exception Indian students and business apprentices see instructions. Estates trusts and Form 1040NR or 1040NR-EZ filers see instructions. 11 Subtract line 10 from line 9. Also include this amount on Form 1040 line 79 Form 1040A line 51 Form 1040NR line 76 Form 1040NR-EZ line 26 or Form 1041 line 26. 00011. 17 Penalty. Subtract line 16 from line 15. Enter the result here and on Form 1040 line 79 Form 1040A line 51 Form 1040NR line 76 Form 1040NR-EZ...

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