| Line
# |
|
| 1.-6. |
Check
appropriate filing status. |
| 7a. |
Place the number
1 beside your filing status. |
| 7b. |
Place the number
1 beside your filing status if you are from Canada, Mexico, Japan* or Korea
and are claiming a personal exemption for your spouse (spouse must not
have any US source income and must have a U.S. social security number
or Individual Tax Payer Identification Number (ITIN).
*Special Note: Due to a new treaty between the US and Japan, students
from Japan who entered the US for the first time after January 1, 2005
may NOT claim personal exemptions for their spouse or children. Students
who entered the US BEFORE January 1, 2005 MAY still claim exemptions for
their spouse or children up to the 5 year maximum presence limit. |
| 7c. |
Applies
generally only to residents of Mexico, Canada, Japan*, India, and Korea.
List information of dependent children you are claiming personal exemptions
for. Note: all must have US social security numbers or ITIN's. Please
see caution notes on the bottom of line 6 of Form 1040NR. Residents of
India can claim a dependent spouse exemption here but the spouse must
have no U.S. source income and must have an ITIN. India residents may
also claim any U.S. born children residing with them in the U.S. |
| 7d.
|
Enter
the total number of exemptions you are claiming for yourself, your spouse
and/or your dependent children. |
| 8.
|
Enter
the amount of taxable income from all Form W-2's, in box 1. Do not enter
amounts covered by tax treaties. (bank interest is NOT taxable income). |
| 9a.
|
Enter
the amount of any taxable interest earned. (Note: bank interest on
savings and checking accounts and CD's is not taxable income.) |
| 9b. |
Enter amounts reported
on Form 1099 on bank interest, but do not add to taxable income. |
| 10a.
|
Enter
total ordinary dividends if you received Form(s) 1099DIV. |
| 10b. |
Enter qualified
dividends (see pg 11 of instruction booklet) |
| 11.
|
Enter
any taxable refunds of state or local taxes. Refunds are reported on Form 1099. |
| 12. |
Enter taxable scholarship/fellowship
amounts from Form 1042-S (you should receive in the mail no later
than March 15 if you had a taxable scholarship/fellowship.)
Note: If the scholarship/fellowship is exempted by tax treaty,
DO NOT enter the amount here. Enter treaty exempt amounts on line 22.
Note: TA's and GRA's are not fellowships. Income and tuition remission
are considered taxable income. |
| 13.
|
Usually
left blank. |
| 14. |
Figure
capital gains or losses from sales or exchange of property (see
worksheet, bottom of page 4 of Form 1040NR). Do not report capital gains/losses
from the sale of US stock transactions here - they get
reported on line 52. |
| 15.
-20. |
Usually
left blank. |
| 21. |
If you have any
other U.S. source income, report it here. This can include gambling winnings,
prizes or awards. |
| 22. |
If you are from
a country that has a tax treaty with the U.S., combine the total amount
of wages exempt under your treaty with the total amount of any scholarship/fellowships
you received that are exempt by treaty and enter the sum on line 22. Treaty
exemptions for wages and scholarships are reported on Form 1042-S. You
do not have to complete an Attachment to 1042-S form. |
| 23.
|
Add lines
8, 9a, 10a, 11-15, 16b and 17b-21 and enter the sum as your total effectively
connected income. |
| 24. |
Usually left blank. |
| 25. |
Usually left blank. |
| 26.
|
You may claim moving
expenses only if you meet certain conditions. See IRS
Publication 521, Moving Expenses. |
| 27. -
29 |
Usually left blank. |
| 30. |
If you had taxable
scholarship income entered on line 12, you may deduct up to the total
amount as shown on line 12 for the cost you paid out of your own funds
for tuition, required fees and books. You must also complete and include
with your tax return Attachment
to 1042-S. |
| 31. |
Usually left blank. |
| 32.
|
If you paid interest
on a U.S. student loan, you can deduct the interest on the loan . Do worksheet
on page 16 of the 1040NR Instruction booklet and enter the amount of line
8 of the worksheet here. |
| 33. |
Usually left blank. |
| 34.
|
Add lines
24-33 and enter the total. |
| 35. |
Subtract line 34
from line 23 and enter the amount here and on line 36. This is your adjusted
gross income. |
| 36. |
Enter the total
on line 35 again on line 36. |
| 37. |
Enter the total
of line 17 from Schedule A-Itemized Deductions, page 3 of Form 1040NR.
Non-resident aliens may only claim itemized deductions for items listed
on Schedule A-Itemized Deductions. If you are claiming an itemized deduction
for state taxes (Texas has none), you may also be required to file a state
income tax return in addition to the Federal Income Tax Return. Only students
from India may claim the standard deduction ($5,350-single or married
filing separately) and should also enter on M, p.5, of the Form 1040NR
the statement "standard deduction allowed under US/India treaty article
21(2)".
Note: J-1 scholars/researchers from India are NOT eligible to
claim the standard deduction. |
| 38. |
Subtract line 37
from line 36. |
| 39. |
Multiply $3400
times the number of exemptions you claim on line 7d and enter the total
here. |
| 40. |
Subtract line 39
from line 38 and enter the amount here. This is your taxable income.
|
| 41. |
Go to the tax table
beginning on page 33 of the Instructions
for Form 1040NR.
Locate your taxable income and make sure that you are looking in the column
under your correct filing status. Enter the tax from the correct column
here. |
| 42. |
Usually left blank. |
| 43. |
Add lines 41 and
42. |
| 44. |
Usually
left blank. |
| 45. |
Only residents
of Mexico, Canada, Japan*, Korea and India who have a qualifying child
may take the credit for child and dependent care expenses. Attach Form
2441. |
| 46.
|
Usually left blank. |
|
47. |
Usually left blank. |
| 48. |
Only residents
of Mexico, Canada, Japan*, Korea, and India who have a qualifying child
may take the Child Tax Credit. To see if your child is a qualifying child
for the Child Tax Credit see page 18 of Instructions
for Form 1040NR.
To figure the Child Tax Credit, refer to the Child Tax Credit Worksheet
in the Instructions
for Form 1040NR,
p18.
*Special Note: Residents of Japan who entered the US after January
1, 2005 may not claim personal exemptions for their spouse and dependent
children nor are they eligible to claim Child Care/Child Tax Credits.
Note: If you only have 1 or 2 qualifying children and the the amount
you entered on line 40 of Form 1040NR is zero, you can not take this credit. |
| 49. -
50. |
Usually left blank. |
| 51. |
Add lines 44-50
and enter the amount of total credits. |
| 52. |
Subtract line 51
from line 43. If line 51 is more than line 43, enter zero. |
| 53. |
Leave blank unless
you received Form 1099 from your investment company reflecting capital
gains or losses from the sale of stocks. Do the worksheet on the top of
page 4 of Form 1040NR, and enter results of line 88 here. See Publication
519 or Instructions
for Form 1040NR. |
| 54. -
57. |
Usually left blank. |
| 58. |
Add lines 52 through
57 and enter the amount. This is the total amount of tax you are
assessed. |
| 59. |
Enter the sum of
the amount(s) of Federal income tax withheld as shown on all Form W-2(s),
Form 1042-S and/or Form 1099(s). |
| 60. -
68b. |
Usually left blank. |
| 69. |
Usually left blank. |
|
70. |
Add lines 59-69. These are your total payments. |
| 71. |
If line 70 is more
than line 58, subtract line 58 from line 70 and enter the amount on line
71. This is the amount you overpaid and should be refunded by
IRS. |
| 72a. |
Enter the amount from
line 71. This is the amount you want refunded to you. |
| 72b-d. |
Fill in this section
if you want your refund electronically deposited to your checking or savings
account.
Note: The bank routing number is the first line of imprinted
#'s on the bottom of your personal checks. |
| 73. |
Usually left blank |
| 74. |
Subtract line 70 from line 58. This is the amount you owe.
Note: Make
check payable to: U.S. Treasury and include your social security number
on your check and put "2007 taxes". |
| 75. |
Usually left blank. |
| Sign,
date and list your occupation as student, researcher, visiting professor,
etc.
Fill in page 3 if you are
itemizing deductions.
Complete page 4 only if
you received Form 1099 from your investment company reflecting capital
gains or losses.
Fill in page 5 with your
immigration and treaty information.
| A. |
Fill
in the name of the country that issued your passport |
| B.
|
Check
yes or no |
| C. |
Write
in study, research or work, which ever applies to your primary reason
for being in the U.S. |
| D. |
Enter
the visa type you held when you first entered the U.S. (F-1, J-1,
H-1, etc) & visa number (the visa number is the control number
on your visa page in your passport). Enter your current visa type. |
| E. |
Enter
the date you first entered the U.S. |
| F. |
Check
yes or no |
| G. |
List
all entry and departure dates from the U.S. and country visited
during 2007 |
| H. |
Enter
the number of days you were actually present in the U.S. during
2005, 2006 and 2007 (exclude days that you were outside the U.S.
for work or vacation or other reasons) |
| I. |
Check yes or no. Residents of Korea list total of foreign source income,
if any. |
| J.
|
Check
yes or no and enter the year and form number of the last U.S. tax
return you filed |
| K. |
Philadelphia, PA |
| L. |
Check yes or no. If yes, explain |
| M. |
If you are from
a tax treaty country and claiming treaty benefits for exclusion
of wages and/or scholarships enter the country name. Under type
and amount of income exempt…enter either or both Wages/Scholarship,
the dollar amount(s) exempted by your treaty, and treaty article
number(s). Enter this information for both 2007 and 2006. Indian
students claiming the standard deduction should write in "standard
deduction allowed under US/India treaty article 21(2)". In the last
section of "M", check yes or no. |
| N. |
Enter "N/A" |
| O. |
Enter "N/A" |
| P. |
Check no |
| Q.
|
Check
yes or no (If yes, explain) |
|
R. |
Generally left unchecked |
Mail completed
Form 1040NR along with:
Federal copies
of W-2 Forms
Form 8843
1042-S Forms (if applicable)
and Attachment to 1042-S (if
applicable)
1099 Forms (if applicable)
New mailing address for all non-resident alien tax forms:
Internal Revenue
Service
Austin, TX 73301-0215
Note:
Make photocopies of your completed
tax return and all forms and attachments and keep these copies for at
least 3 years. |
