Fillable Printable 2007 Form 1040Nr

2007 Form 1040Nr

OMB No. 1545-0074

U.S. Nonresident Alien Income Tax Return

Form

For the year January 1–December 31, 2007, or other tax year

Department of the Treasury

Internal Revenue Service

beginning , 2007, and ending , 20

Identifying number (see page 8)

Last name

Your first name and initial

Present home address (number, street, and apt. no., or rural route). If you have a P.O. box, see page 8.

Check if:

Estate or Trust

Individual

City, town or post office, state, and ZIP code. If you have a foreign address, see page 8.

Type of entry visa (see page 8)

Country

Of what country were you a citizen or national during the tax year?

Please print or type.

Give address in the country where you are a permanent resident.

If same as above, write “Same.”

Give address outside the United States to which you want any

refund check mailed. If same as above, write “Same.”

Filing Status and Exemptions for Individuals (see page 8)

Spouse

Yourself

Filing status. Check only one box (1–6 below).

Single resident of Canada or Mexico, or a single U.S. national

Other single nonresident alien

Married resident of Canada or Mexico, or a married U.S. national

If you check box 7b, enter your spouse’s

identifying number

Married resident of the Republic of Korea (South Korea)

Other married nonresident alien

Qualifying widow(er) with dependent child (see page 9)

No. of boxes checked

on 7a and 7b

Caution: Do not check box 7a if your parent (or someone else) can claim you as a dependent.

Do not check box 7b if your spouse had any U.S. gross income.

(3) Dependent’s

relationship

to you

Dependents: (see page 9)

No. of children on

7c who:

(2) Dependent’s

identifying number

● lived with you

● did not live with

you due to divorce

or separation

Dependents on 7c

not entered above

Add numbers entered

on lines above

Attach Forms W-2 here.

Also attach Form(s) 1099-R if tax was withheld.

Total number of exemptions claimed

Wages, salaries, tips, etc. Attach Form(s) W-2

Taxable interest

Tax-exempt interest. Do not include on line 9a

10a

Ordinary dividends

10a

Taxable refunds, credits, or offsets of state and local income taxes (see page 11)

Scholarship and fellowship grants. Attach Form(s) 1042-S or required statement (see page 11)

Business income or (loss). Attach Schedule C or C-EZ (Form 1040)

Capital gain or (loss). Attach Schedule D (Form 1040) if required. If not required, check here

Other gains or (losses). Attach Form 4797

16b

16a

IRA distributions

Taxable amount (see page 12)

16b

16a

17b

17a

Pensions and annuities

Taxable amount (see page 13)

17b

17a

Rental real estate, royalties, partnerships, trusts, etc. Attach Schedule E (Form 1040)

Farm income or (loss). Attach Schedule F (Form 1040)

Unemployment compensation

Other income. List type and amount (see page 15)

Income Effectively Connected With U.S. Trade/Business

Add lines 8, 9a, 10a, 11–15, 16b, and 17b–21. This is your total effectively connected income

Health savings account deduction. Attach Form 8889

Self-employed health insurance deduction (see page 16)

Self-employed SEP, SIMPLE, and qualified plans

Penalty on early withdrawal of savings

Enclose, but do not attach, any payment.

Scholarship and fellowship grants excluded

Adjusted Gross Income

IRA deduction (see page 16)

Student loan interest deduction (see page 16)

1040NR

Cat. No. 11364D

(1) First name

Form 1040NR (2007)

Total income exempt by a treaty from page 5, Item M

Moving expenses. Attach Form 3903

Last name

(4) if qualifying

child for child tax

credit (see page 9)

Educator expenses (see page 15)

Qualified dividends (see page 11)

10b

Domestic production activities deduction. Attach Form 8903

Add lines 24 through 33

Subtract line 34 from line 23. Enter here and on line 36. This is your adjusted gross income

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 32.

Form 1040NR (2007)

Page 2

Amount from line 35 (adjusted gross income)

Itemized deductions from page 3, Schedule A, line 17

Subtract line 37 from line 36

Taxable income. Subtract line 39 from line 38. If line 39 is more than line 38, enter -0-

Credit for child and dependent care expenses. Attach Form 2441

Other credits. Check applicable box(es):

Form 8801

Tax and Credits

Add lines 44 through 50. These are your total credits

Subtract line 51 from line 43. If line 51 is more than line 43, enter -0-

Tax on income not effectively connected with a U.S. trade or business from page 4, line 89

Unreported social security and Medicare tax from:

Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required

Other Taxes

Transportation tax (see page 22)

Add lines 52 through 57. This is your total tax

Federal income tax withheld from Forms W-2, 1099, 1042-S, etc.

2007 estimated tax payments and amount applied from 2006 return

Amount paid with Form 4868 (request for extension)

Excess social security and tier 1 RRTA tax withheld (see page 23)

Credit for amount paid with Form 1040-C

U.S. tax withheld at source from page 4, line 86

Payments

67b

67a

U.S. tax withheld at source by partnerships under section 1446:

From Form(s) 8805

68a

From Form(s) 1042-S

Refundable credit for prior year minimum tax from Form 8801, line 27

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and

belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Sign

Here

Date

Your signature

Preparer’s SSN or PTIN

Date

Preparer’s

signature

Check if

self-employed

Paid

Preparer’s

Use Only

Firm’s name (or

yours if self-employed),

address, and ZIP code

EIN

Exemptions (see page 18)

Other payments from:

Keep a copy of

this return for

your records.

Form 3800

Form

Household employment taxes. Attach Schedule H (Form 1040)

Tax (see page 18). Check if any tax is from:

Form(s) 8814

Form 4972

Form 2439

Form 4136

Credits from:

Retirement savings contributions credit. Attach Form 8880

Additional child tax credit. Attach Form 8812

Form 1040NR (2007)

Alternative minimum tax (see page 19). Attach Form 6251

Your occupation in the United States

Phone no.

( )

72a

If line 70 is more than line 58, subtract line 58 from line 70. This is the amount you overpaid

Amount of line 71 you want refunded to you. If Form 8888 is attached, check here

Refund

Amount of line 71 you want applied to your 2008 estimated tax

Estimated tax penalty. Also include on line 74

Amount

You Owe

Amount you owe. Subtract line 70 from line 58. For details on how to pay, see page 25

Direct

deposit? See

page 24.

Routing number

Account number

Checking

Savings

Type:

Designee’s

name

Do you want to allow another person to discuss this return with the IRS (see page 26)?

Third Party

Designee

Phone

no.

( )

Yes. Complete the following.

Personal identification

number (PIN)

Child tax credit (see page 20). Attach Form 8901 if required

Residential energy credits. Attach Form 5695

U.S. tax withheld on dispositions of U.S. real property interests:

From Form(s) 8288-A

From Form(s) 1042-S

68b

Form 8885

Add lines 41 and 42

Foreign tax credit. Attach Form 1116 if required

Form 8839

Form 8396

Form 8859

Add lines 59 through 69. These are your total payments

Form 4137

Form 8919

Form(s) 8889

Page 3

Form 1040NR (2007)

Schedule A—Itemized Deductions (See pages 26, 27, 28, and 29.)

State and

Local

Income

Taxes

State income taxes

Local income taxes

Add lines 1 and 2

Total Gifts

to U.S.

Charities

Caution: If you made a gift and received a benefit in

return, see page 26.

Gifts by cash or check. If you made any gift of $250 or

more, see page 26

Other than by cash or check. If you made any gift of $250 or

more, see page 26. You must attach Form 8283 if “the amount

of your deduction” (see definition on page 27) is more than $500

Carryover from prior year

Add lines 4 through 6

Casualty or theft loss(es). Attach Form 4684. See page 27

Job

Expenses

and Certain

Miscellaneous

Deductions

Unreimbursed employee expenses—job travel, union

dues, job education, etc. You must attach Form 2106

or Form 2106-EZ if required. See page 28

Other expenses. See page 28 for expenses to deduct

here. List type and amount

Add lines 9 through 11

Enter the amount from Form

1040NR, line 36

Multiply line 13 by 2% (.02)

Subtract line 14 from line 12. If line 14 is more than line 12, enter -0-

Other

Miscellaneous

Deductions

Other—see page 28 for expenses to deduct here. List type and amount

Total

Itemized

Deductions

Is Form 1040NR, line 36, over $156,400 (over $78,200 if you checked filing status

box 3, 4, or 5 on page 1 of Form 1040NR)?

Yes. Your deduction may be limited. See page 29 for the amount to

enter here and on Form 1040NR, line 37.

No. Your deduction is not limited. Add the amounts in the far right column

for lines 3 through 16. Also enter this amount on Form 1040NR, line 37.

Casualty and

Theft Losses

Tax preparation fees

Form 1040NR (2007)

Total U.S. tax withheld at source. Add column (a) of

lines 76a through 85. Enter the total here and on Form

1040NR, line 66

Dividends paid by:

Other (specify)

Gains (include capital gain from line 92 below)

Social security benefits

Pensions and annuities

Real property income and natural resources royalties

Other royalties (copyrights, recording, publishing, etc.)

Motion picture or T.V. copyright royalties

Industrial royalties (patents, trademarks, etc.)

Form 1040NR (2007)

Paid by foreign corporations

Mortgage

Foreign corporations

U.S. corporations

Report property sales or

exchanges that are effectively

connected with a U.S.

business on Schedule D (Form

1040), Form 4797, or both.

Enter only the capital gains

and losses from property sales

or exchanges that are from

sources within the United

States and not effectively

connected with a U.S.

business. Do not include a gain

or loss on disposing of a U.S.

real property interest; report

these gains and losses on

Schedule D (Form 1040).

Multiply line 87 by rate of tax at top of each column

Nature of income

Tax on income not effectively connected with a U.S. trade or business. Add columns (b)–(e) of line 88. Enter the total here and on Form

1040NR, line 53

Add columns (f) and (g) of line 90

Capital gain. Combine columns (f) and (g) of line 91. Enter the net gain here and on line 84 above (if a loss, enter -0-)

Attach Forms 1042-S, SSA-1042S, RRB-1042S, or similar form.

Capital Gains and Losses From Sales or Exchanges of Property

(a) U.S. tax

withheld

at source

(b) Date

acquired

(mo., day, yr.)

Enter amount of income under the appropriate rate of tax (see page 29)

sold

(mo., day, yr.)

(b) 10%

(d) Sales price

(e) Cost or other

basis

(d) 30%

(f) LOSS

If (e) is more

than (d), subtract (d)

from (e)

(e) Other (specify)

(g) GAIN

If (d) is more

than (e), subtract (e)

from (d)

Page 4

Tax on Income Not Effectively Connected With a U.S. Trade or Business

Add lines 76a through 85 in columns (b)–(e)

76a

76b

77a

77b

77c

Other

Interest:

( )

(a) Kind of property and description

(if necessary, attach statement of

descriptive details not shown below)

Form 1040NR (2007)

Page 5

Form 1040NR (2007)

Other Information (If an item does not apply to you, enter “N/A.”)

To which Internal Revenue office did you pay any amounts

claimed on Form 1040NR, lines 60, 63, and 65?

What country issued your passport?

Were you ever a U.S. citizen?

Yes

Give the purpose of your visit to the United States

Have you excluded any gross income other

than foreign source income not effectively

connected with a U.S. trade or business?

If “Yes,” show the amount, nature, and source of the

excluded income. Also, give the reason it was excluded.

(Do not include amounts shown in item M.)

Current nonimmigrant status and date of change (see

page 29)

Did you give up your permanent

residence as an immigrant in the United

States this year?

● Country

Dates you entered and left the United States during the

year. Residents of Canada or Mexico entering and leaving

the United States at frequent intervals, give name of country

only.

● Type and amount of effectively connected income exempt

from tax. Also, identify the applicable tax treaty article. Do

not enter exempt income on lines 8, 9a, 10a, 11-15, 16b,

or 17b-21 of Form 1040NR.

For 2006

Give number of days (including vacation and

nonworkdays) you were present in the United States

during:

2005 , 2006 , and 2007 .

● Were you subject to tax in that country

on any of the income you claim is entitled

to the treaty benefits?

If you are a resident of Canada, Mexico, or

the Republic of Korea (South Korea), or a

U.S. national, did your spouse contribute

to the support of any child claimed on

Form 1040NR, line 7c?

● Did you have a permanent establishment

or fixed base (as defined by the tax treaty) in

the United States at any time during 2007?

If “Yes,” enter amount

If you were a resident of the Republic of Korea (South Korea)

for any part of the tax year, enter in the space below your

total foreign source income not effectively connected with a

U.S. trade or business. This information is needed so that

the exemption for your spouse and dependents residing in

the United States (if applicable) may be allowed in

accordance with Article 4 of the income tax treaty between

the United States and the Republic of Korea (South Korea).

If you file this return to report community income, give your

spouse’s name, address, and identifying number.

Total foreign source income not effectively connected with

a U.S. trade or business

Did you file a U.S. income tax return for

any year before 2007?

If you file this return for a trust, does the

trust have a U.S. business?

If “Yes,” give name and address

Yes

If you are claiming the benefits of a U.S. income tax treaty

with a foreign country, give the following information. See

page 30 for additional information.

● Type and amount of income not effectively connected that

is exempt from or subject to a reduced rate of tax. Also,

identify the applicable tax treaty article.

For 2006

Date you entered the United States (see page 29)

For 2007

For 2007 (also, include this exempt income on line

22 of Form 1040NR)

Is this an “expatriation return” (see

page 30)?

Yes

If “Yes,” you must attach an annual

information statement.

During 2007, did you apply for, or take

other affirmative steps to apply for, lawful

permanent resident status in the United

States or have an application pending to

adjust your status to that of a lawful

permanent resident of the United States?

If “Yes,” explain

Yes

If “Yes,” give the latest year and form number

Form 1040NR (2007)

Check this box if you have received

compensation income of $250,000 or

more and you are using an alternative

basis to determine the source of this

compensation income (see page 30)