Hi to all and thanks for help.

My non-resident client received a Schedule k1 ($10000 ordinary income) , 8805, section 199A information code Z and k-3 from a partnership. Partnership withheld 37% ($3700) of his ordinary income. I filed 1040NR and based on all docs which I have, he will get a refund around $2747. IRS says 37% is highest tax rate for individual. But I confused if non-resident suppose to pay 37% why he will get a refund? On 1040 NR a kind of 10% tax rate been calculated and QBI caused to lower 10%.