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pdf2007 Instructions to Form 1040NR
U.S. Nonresident Alien Income Tax Return
Purpose: This is the first circulated draft of the 2007 Instructions to Form 1040NR for
your review and comments. See below for a discussion of the major changes.
TPCC Meeting: None scheduled, but may be arranged if requested.
Prior version: The 2006 Form 1040NR Instructions are available at:
http://www.irs.gov/pub/irs-pdf/i1040nr.pdf
Form: The 2007 Form 1040NR was circulated earlier at:
http://taxforms.web.irs.gov/Products/Drafts/2007-2/07f1040nr_d1.pdf
Other Products: Circulations of draft tax forms, instructions, notices, and publications
are posted at: http://taxforms.web.irs.gov/draft_products.html
Comments: Please email, fax, call, or mail any comments by September 5, 2007. Also,
please copy the reviewer at Jeff.M.Arre@irs.gov.
Virginia Tarris
Tax Forms and Publications
SE:W:CAR:MP:T:I:S
Email: Virginia.M.Tarris@irs.gov
Phone: 202-622-3557
Fax: 202-622-5022
Major Changes to the 2007 Instructions to Form 1040NR
General Changes
Date and line references are updated throughout. Page references have not been
updated.
All filing deadlines are updated to April 15, or June 16, 2008.
References to Katrina, Rita, or Wilma hurricane relief have been deleted as
necessary. Action Number 65.00065, 65.00075
Specific Changes
Page 1
This page reflects the following items that are effective for 2007.
¾ Extension of tax benefits through 2007. PL 109-432, secs 108 and 110.
¾ AMT exemption amounts decreased. IRC sec. 55(d)(1), Action Number
65.00042
¾ IRA deduction expanded. IRC 219(g)(5)(B), 219(g)(3)(B)(i)
¾ Elective salary deferrals. IRC 402(g)(1)(B), 402(g)(7), 457(e)(15), 414(v)
¾ Standard mileage rates. Rev. Proc. 2006-49
¾ Mailing address for estates and trusts.
¾ Domestic production activities deduction rate increased. IRC 199(a)(2)
¾ New form for unreported social security and Medicare tax.
¾ Refundable credit for prior-year minimum tax. PL 109-432, sec. 402,
Action Number 65.00276
¾ New recordkeeping requirements for charitable contributions of money.
PL 109-280, sec. 1217
¾ Exemption for housing person displaced by Hurricane Katrina expires. PL
109-73, sec. 302. Action Number 65.00065, 65.00075.
¾ Telephone excise tax refund was only for 2006.
This page reflects the following items that are effective for 2008.
¾ IRA deduction expanded. IRC 219(g)(5)(B), 219(g)(3)(B)(i)
¾ Reduction in phase-out of personal exemption and itemized deduction.
IRC 68(f)(2), 151(d)(3)(E)
¾ Capital gain tax rate reduced. IRC 1(h)(1). Action Number 65.00320
¾ Changes in application of tax on children’s income. IRC 1(g)(2), PL 11028, sec. 8241. Action Number 65.00020
¾ Expiration of tax benefits in 2008. IRC 62(a)(2)(D), 25C(g), 1400C(i),
Action Number 65.00015, 65.00127, 65.00166
Page 3
In the instructions for “Filing for an estate or trust,” a Caution is added about
filing Form 3520-A for a foreign trust, at the request of LMSB
In the instructions for “Simplified Procedure for claiming Certain Refunds,” a
reference is added for the entry visa information now required to be entered on
page 1 of Form 1040NR, at the request of SBSE
Page 4
Added new mailing address for estates and trusts.
Page 7
Deleted reference to filing a ruling request for an exception to the alternative tax
regime for expatriation before June 4, 2004, as the rulings can no longer be
requested.
Page 8
Added reference to requirement to enter type of entry visa. This entry space was
moved from page 5 to page 1 of Form 1040NR, at the request of SBSE
Page 10
A reference to Form 4137 is added in the bullet on tip income.
A bullet is added to the list in the line 8 instruction for amounts to be reported as
wages from line 6 of new Form 8919.
Page 13
Exception 4 is added to the line 16 instruction to cover qualified HSA funding
distributions. PL 109-432, sec. 307
The line 17 instruction is revised to clarify that 401(k) and 403(b) distributions
are included on this line per an employee suggestion.
Page 14
Line 6 of the Simplified Method Worksheet for Lines 17a and 17b is revised to
make a reference to line 10 of the prior year’s worksheet
Line 9 of the Simplified Method Worksheet is revised to add a reference to Form
1042-S.
Page 15
A sentence is added to the line 20 instructions regarding the taxable amount of
unemployment when the taxpayer made payments to a governmental program.
2007 Form 1099-G instructions for recipient.
The section in the line 21 instructions concerning Coverdell ESAs and QTPs is
clarified by adding that nontaxable distributions from these accounts do not have
to be reported on Form 1040NR.
In the line 21 instruction, 3 sections are added for additional recapture amounts:
• Deemed income from an HSA because taxpayer did not maintain high
deductible health plan coverage. PL 109-432, secs 302, 305, 307, adding
IRC 106(e)(3), 223(b)(8)(B), 408(d)(9)(D)
• Recapture of charitable contribution deduction relating to the contribution
of a fractional interest in tangible personal property. PL 109-432, sec.
1218, adding IRC 170(o)(3)
•
Recapture of a charitable contribution deduction in property disposed of
within 3 years of contribution. PL 109-432, sec. 1215, adding IRC
170(e)(7)
The instruction for line 24 is revised to delete the discussion of the Archer MSA
deduction. The line only discusses the deduction for educator expenses, which
was extended through 2007. PL 109-432, sec. 108. The discussion on the Archer
MSA deduction has been added back as an add-in to line 34.
The line 25 instruction is revised to reflect the fact that rollovers and qualified
HSA funding distributions are not deductible. PL 109-432, sec. 307(b).
Page 16
In the instruction for line 32, the amounts of modified AGI for figuring the
student loan interest deduction are updated. Rev. Proc. 2006-53, sec. 3.23.
Page 17
The descriptions of the third and fourth items that reduce qualified higher
education expenses are revised per IRS 221(d)(2)(A).
The line 33 instruction is revised to reflect the increased rate for the domestic
production activities deduction. IRS 199(a)(2).
In the instruction for line 34, a bullet is added for the Archer MSA that was
claimed on line 24 in 2006. A bullet is added for deductions for attorney fees and
court costs paid in connection with a whistleblower award. PL 109-432, sec. 406,
Action Number 65.00298
Page 18
The Deduction for Exemptions Worksheet is updated to reflect the adjusted
phaseout amounts. Rev. Proc. 2006-53, sec. 3.18.
The instruction for line 41 includes a bulleted format to provide a more complete
discussion of all the taxes to include. It includes new references to the additional
tax on certain HSA deemed distributions from Form 8889, Part III, and the
additional tax on the recapture of a charitable deduction relating to the
contribution of a fractional interest in tangible personal property. PL 109-432,
sec. 302, 305, 307; PL 109-280, sec. 1218
Page 19
The Qualified Dividends and Capital Gains Tax Worksheet is updated to reflect
changes in the taxable amounts at which the tax rates change. Rev. Proc. 200653, sec. 3.01.
In the instruction for line 42, the revised AMT exemption amounts are included.
IRC 55(a)(1).
The Caution in the line 42 instruction is revised to reflect the applicable dollar
amount. Rev. Proc. 2006-53, sec. 3.09.
Pages 19 - 21
The instructions for the credits shown on lines 44 – 48 are reordered to match the
2007 Form 1040NR. IRC 26(a)(1), Action Number 65.00077
Pages 20
In the instruction for line 48, the amount of AGI at which the retirement savings
contributions credit is phased out is increased. Rev. Proc. 2006-53, sec. 3.06.
Question 2 in the chart “Who Must Use Pub. 972” has been revised to delete
references to the residential energy efficient property credit, the mortgage interest
credit, and the District of Columbia first-time homebuyer credit, and to add a
reference to the retirement savings contribution credit. The Child Tax Credit
Worksheet directs the taxpayer to complete the mortgage interest credit of DC
first-time homebuyer credit forms before completing the worksheet. This reflects
the new order of credits. IRC 24(b)(3), 26(a)(1)
Page 21
The order of the credits claimed in line 49 is revised to reflect the 2007 Form
1040NR.
In the instruction to line 50, the discussion of the qualified electric vehicle credit
is revised. The credit does not apply to vehicles placed in service after 2006, but
may apply to someone with a Schedule K-1 from a fiscal year 2007 pass-through
entity or who has an unallowed passive activity credit from a prior year. IRS
30(e). Bullet items are added for the work opportunity credit and the credit for
employer social security and Medicare taxes paid on certain tips. These credits
will no longer be carried to Form 3800 because they have a different tax liability
limit. PL 110-28, sec. 8214. Action Number 65.00036. The bullet item
regarding the New York Liberty Zone credit is revised to reflect that
carryforwards of the credit will now be claimed on Form 5884.
The line 54 instruction is revised to include a discussion of new Form 8919.
Page 22
The Exception for line 55 was changed to provide that the write-in is on the
dotted line rather than in the right margin, as the form line now has sufficient
space for the write-in.
The line 58 instruction is revised to refer to Part II of Form 8889. Additional
taxes in new Part III of that form are included on Form 1040NR, line 41. The 11th
item, regarding additional tax on income from a nonqualified deferred
compensation plan, is revised to provide a sentence describing the amount of the
additional tax per a request from the LMSB Employment Tax Program.
Page 23
The instruction for line 61 is revised to update the wage limit for computing
excess social security tax withheld. Notice 1006-102.
The instruction for line 69 is revised to reflect the refundable credit for prior year
minimum tax now claimed on that line. PL 109-432, sec. 402, Action Number
65.00276. The credit for federal telephone excise tax paid previously claimed on
line 69 applied only for 2006. Notice 2006-50.
Pages 23 – 24
The instructions for lines 72a through 72d are revised for consistency with the
Form 8888 instructions. Certain sentences have been added or deleted to conform
to the Form 1040 instructions.
Page 24
In the instruction for line 74, a reference is added for paying through the
electronic federal tax payment system. E-pay office.
Pages 24 – 25
The order of the payment by credit card service providers is reversed per ETA.
Page 25
The definition of “tax shown on your return” in the line 75 instruction is revised
to include references to new Form 8919 and to the uncollected social security and
Medicare or RRTA tax on tips or group-term life insurance.
Page 26
In the instructions for Schedule A, Contributions you can deduct, the first
sentence is revised to reflect the new recordkeeping for cash contributions. IRS
170(f)(17).
Pages 26 – 27
A sentence is added to the second paragraph of the line 5 instruction regarding
noncash charitable contributions to make reference to Form 1098-C that may be
used by some organizations to report certain contributions.
Page 28
The line 17 instruction and Worksheet are revised to show the new dollar limits at
which certain itemized deductions are phased out. Rev. Proc. 2006-53, sec. 3.12.
Page 29
In the instruction for Item D, the reference to the type of visa is deleted. This
information now is entered on page 1 of Form 1040NR at the request of SBSE.
Page 30
The text regarding identity theft is revised. Office of Privacy and Information
Processing.
Page 31
A section is added regarding filing past due returns. Request from the nonfiler
strategy team.
The amount of the frivolous return penalty is revised. PL 109-432, sec. 407,
Action Number 65.00299. A reference is added to Notice 2007-30, which
identifies specific positions as being frivolous.
The penalty for filing an erroneous return is added to the list of other penalties.
PL 110-28, sec. 8247. Action Number 65.00057
Pages 33 – 44
The tax tables are updated. Rev. Proc. 2006-53, sec. 3.01.
Page 45
The Tax Computation Worksheet is updated. Rev. Proc. 2006-53, sec. 3.01.
Page 46
The Tax Rate Schedules have been updated. Rev. Proc. 2006-53, sec. 3.01.
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Instructions for Form 1040NR
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2007
Department of the Treasury
Internal Revenue Service
Instructions for
Form 1040NR
U.S. Nonresident Alien Income Tax Return
Section references are to the Internal
Revenue Code unless otherwise noted.
General Instructions
For details on these and other
TIP changes for 2007 and 2008, see
Pub. 553.
What’s New for 2007
Tax benefits extended. The following
tax benefits were extended through
2007.
• Deduction for educator expenses in
figuring adjusted gross income.
• District of Columbia first-time
homebuyer credit.
Alternative minimum tax (AMT)
exemption amount decreased. The
AMT exemption amount is decreased to
$33,750 ($45,000 if a qualifying
widow(er); $22,500 if married filing
separately).
IRA deduction expanded for certain
people. If you were covered by a
retirement plan, you may be able to
take an IRA deduction if your 2007
modified adjusted gross income (AGI)
is less than $62,000 ($103,000 if a
qualifying widow(er)).
Elective salary deferrals. The
maximum amount you can defer under
all plans is generally limited to $15,500
($10,500 if you only have SIMPLE
plans; $18,500 for section 403(b) plans
if you qualify for the 15-year rule). See
the instructions for line 8 on page 22.
Standard mileage rates. The 2007
rate for business use of your vehicle is
481/2 cents a mile. The 2007 rate for
use of your vehicle to move is 20 cents
a mile. The special rate for charitable
use of your vehicle to provide relief
related to Hurricane Katrina has
expired.
Mailing your return. If you are filing
the return for an estate or trust, you will
use a different address this year. See
Where To File on page 4.
Domestic production activities
deduction. The deduction rate for
2007 is increased to 6%.
Unreported social security and
Medicare tax. If you are an employee
and your employer did not withhold
social security and Medicare tax, see
the instructions for line 54 and Form
8919.
Refundable credit for prior-year
minimum tax. If you have an unused
minimum tax credit carryforward from
2004, see the instructions for line 69
and Form 8801.
New recordkeeping requirements for
contributions of money. For
charitable contributions of money,
regardless of the amount, you must
maintain as a record of the contribution
a bank record (such as a cancelled
check) or a written record from the
charity. The written record must include
the name of the charity, date, and
amount of the contribution. See Gifts to
U.S. Charities that begin on page 25.
Exemption for housing a person
displaced by Hurricane Katrina
expires. The additional exemption
amount for housing a person displaced
by Hurricane Katrina does not apply for
2007.
Telephone excise tax refund. The
credit for the telephone excise tax
refund was only available on your 2006
return. If you did not request it on your
2006 return, file Form 1040X to amend
your 2006 return.
What’s New for 2008
IRA deduction expanded. The
maximum amount you can contribute to
your IRA for 2008 is increased to
$5,000 ($6,000 if age 50 or older at the
end of the year). You may be able to
take an IRA deduction if you were
covered by a retirement plan and your
2008 modified AGI is less than
$XX,XXX ($XXX,XXX if a qualifying
widow(er)).
Personal exemption and itemized
deduction phaseouts reduced.
Taxpayers with adjusted gross income
above a certain amount may lose part
of their deduction for personal
exemptions and itemized deductions.
The amount by which these deductions
are reduced in 2008 will be only 1/3 of
the amount of the reduction that
otherwise would have applied.
Cat. No. 11368V
Capital gain tax rate reduced. The
5% capital gain tax rate is reduced to
0% for 2008.
Tax on children’s income. Form
8615 will be required to figure the tax
for the following children with
investment income of more than $x,xxx.
1. Children under age 18 at the end
of 2008.
2. The following children if their
earned income is not more than
one-half their support.
a. Children age 18 at the end of
2008.
b. Children over age 18 and under
age 24 at the end of 2008 who are
full-time students.
The election to report a child’s
investment income on a parent’s return
and the special rule for when a child
must file Form 6251 will also apply to
the children listed above.
Expiring tax benefits. The following
benefits are scheduled to expire and
will not apply for 2008.
• Deduction for educator expenses in
figuring adjusted gross income.
• Credit for nonbusiness energy
property.
• District of Columbia first-time
homebuyer credit (for homes
purchased after 2007).
Items to Note
Form 1040NR-EZ. You may be able
to use Form 1040NR-EZ if your only
income from U.S. sources is wages,
salaries, tips, taxable refunds of state
and local income taxes, and
scholarship or fellowship grants. For
more details, see Form 1040NR-EZ
and its instructions.
Former U.S. citizens and former U.S.
long-term residents. If you
renounced your U.S. citizenship or
terminated your long-term resident
status after June 3, 2004, you will
continue to be treated for federal tax
purposes as a citizen or long-term
resident of the United States until you
(a) give notice of your expatriating act
or termination of residency (with the
requisite intent to relinquish citizenship
or terminate such status) to the
Department of State or the Department
Page 2 of 48
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of Homeland Security, and (b) provide
an initial expatriation statement (Form
8854) to the IRS. Additionally, if you are
subject to the expatriation tax rules of
section 877(a), you are required to file
an annual expatriation information
statement (Form 8854) with the IRS for
10 tax years after the date of your
expatriation. For more details, see
Special Rules for Former U.S. Citizens
and Former U.S. Long-term Residents
that begins on page 7 and Pub. 519,
U.S. Tax Guide for Aliens.
Other reporting requirements. If you
meet the closer connection to a foreign
country exception to the substantial
presence test, you must file Form 8840.
If you exclude days of presence in the
United States for purposes of the
substantial presence test, you must file
Form 8843. This rule does not apply to
foreign-government-related individuals
who exclude days of presence in the
United States. Certain dual-resident
taxpayers who claim tax treaty benefits
must file Form 8833. A dual-resident
taxpayer is one who is a resident of
both the United States and another
country under each country’s tax laws.
Additional Information
If you need more information, our free
publications may help you. Pub. 519
will be the most important, but the
following publications may also help.
Pub. 525 Taxable and Nontaxable
Income
Pub. 529 Miscellaneous Deductions
Pub. 552 Recordkeeping for Individuals
Pub. 597 Information on the United
States-Canada Income Tax
Treaty
Pub. 901 U.S. Tax Treaties
Pub. 910 Guide to Free Tax Services
(includes a list of all
publications)
These free publications and the
forms and schedules you will need are
available from the Internal Revenue
Service. You can download them from
the IRS website at www.irs.gov. Also
see Taxpayer Assistance on page 31
for other ways to get them (as well as
information on receiving IRS assistance
in completing the forms).
Resident Alien or
Nonresident Alien
If you are not a citizen of the United
States, specific rules apply to determine
if you are a resident alien or a
nonresident alien for tax purposes.
Generally, you are considered a
resident alien if you meet either the
green card test or the substantial
presence test for 2007. (These tests
are explained below.) Even if you do
not meet either of these tests, you may
be able to choose to be treated as a
U.S. resident for part of 2007. See
First-Year Choice in Pub. 519 for
details.
You are generally considered a
nonresident alien for the year if you are
not a U.S. resident under either of
these tests. However, even if you are a
U.S. resident under one of these tests,
you may still be considered a
nonresident alien if you qualify as a
resident of a treaty country within the
meaning of the tax treaty between the
United States and that country. You
can download the complete text of most
U.S. tax treaties at www.irs.gov.
Technical explanations for many of
those treaties are also available at that
site.
For more details on resident and
nonresident status, the tests for
residence, and the exceptions to them,
see Pub. 519.
Green Card Test
You are a resident for tax purposes if
you were a lawful permanent resident
(immigrant) of the United States at any
time during 2007.
Substantial Presence Test
You are considered a U.S. resident if
you meet the substantial presence test
for 2007. You meet this test if you were
physically present in the United States
for at least:
1. 31 days during 2007, and
2. 183 days during the period 2007,
2006, and 2005, counting all the days
of physical presence in 2007, but only
1/3 the number of days of presence in
2006 and only 1/6 the number of days in
2005.
Generally, you are treated as
present in the United States on any day
that you are physically present in the
country at any time during the day.
However, there are exceptions to this
rule. In general, do not count the
following as days of presence in the
United States for the substantial
presence test.
• Days you commute to work in the
United States from a residence in
Canada or Mexico if you regularly
commute from Canada or Mexico.
• Days you are in the United States for
less than 24 hours when you are in
transit between two places outside of
the United States.
• Days you are in the United States as
a crew member of a foreign vessel.
• Days you intend, but are unable, to
leave the United States because of a
medical condition that arose while you
were in the United States.
• Days you are an exempt individual
(defined below).
-2-
Exempt individual. For these
purposes, an exempt individual is
generally an individual who is a:
• Foreign government-related
individual,
• Teacher or trainee,
• Student, or
• Professional athlete who is
temporarily in the United States to
compete in a charitable sports event.
Note. Alien individuals with “Q” visas
are treated as either students, teachers,
or trainees and, as such, are exempt
individuals for purposes of the
substantial presence test if they
otherwise qualify. “Q” visas are issued
to aliens participating in certain
international cultural exchange
programs.
See Pub. 519 for more details
regarding days of presence in the
United States for the substantial
presence test.
Closer Connection to Foreign
Country
Even though you otherwise would meet
the substantial presence test, you can
be treated as a nonresident alien if you:
• Were present in the United States for
fewer than 183 days during 2007,
• Establish that during 2007 you had a
tax home in a foreign country, and
• Establish that during 2007 you had a
closer connection to one foreign
country in which you had a tax home
than to the United States unless you
had a closer connection to two foreign
countries.
See Pub. 519 for more information.
Who Must File
File Form 1040NR if any of the
following four conditions applies to you.
1. You were a nonresident alien
engaged in a trade or business in the
United States during 2007. You must
file even if:
a. You have no income from a trade
or business conducted in the United
States,
b. You have no U.S. source income,
or
c. Your income is exempt from U.S.
tax under a tax treaty or any section of
the Internal Revenue Code.
However, if you have no gross
income for 2007, do not complete the
schedules for Form 1040NR. Instead,
attach a list of the kinds of exclusions
you claim and the amount of each.
2. You were a nonresident alien not
engaged in a trade or business in the
United States during 2007 and:
a. You received income from U.S.
sources that is reportable on lines 76a
through 85, and
b. Not all of the U.S. tax that you
owe was withheld from that income.
Instructions for Form 1040NR
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3. You represent a deceased
person who would have had to file
Form 1040NR.
4. You represent an estate or trust
that has to file Form 1040NR.
Exceptions. You do not need to
file Form 1040NR if:
1. Your only U.S. trade or business
was the performance of personal
services, and
a. Your wages were less than
$3,400; and
b. You have no other need to file a
return to claim a refund of overwithheld
taxes, to satisfy additional withholding
at source, or to claim income exempt or
partly exempt by treaty, or
2. You were a nonresident alien
student, teacher, or trainee who was
temporarily present in the United States
under an “F,” “J,”“M,” or “Q” visa, and
you have no income that is subject to
tax under section 871 (that is, the
income items listed on lines 8 through
21 on page 1 of Form 1040NR and on
lines 76a through 85 on page 4 of Form
1040NR).
Exception for children under age 18.
If your child was under age 18 at the
end of 2007, had income only from
interest and dividends that are
effectively connected with a U.S. trade
or business, and that income totaled
less than $8,500, you may be able to
elect to report your child’s income on
your return. But you must use Form
8814 to do so. If you make this election,
your child does not have to file a return.
For details, see Form 8814.
A child born on January 1,
1990, is considered to be age
CAUTION 18 at the end of 2007. Do not
use Form 8814 for such a child.
Filing a deceased person’s return.
The personal representative must file
the return for a deceased person who
was required to file a return for 2007. A
personal representative can be an
executor, administrator, or anyone who
is in charge of the deceased person’s
property.
Filing for an estate or trust. If you
are filing Form 1040NR for a
nonresident alien estate or trust,
change the form to reflect the
provisions of Subchapter J, Chapter 1,
of the Internal Revenue Code. You may
find it helpful to refer to Form 1041 and
its instructions.
!
If you are filing Form 1040NR
for a foreign trust, you may have
CAUTION to file Form 3520-A on or before
March 17, 2008. For more information,
see the Instructions for Form 3520-A.
Former U.S. citizens and former U.S.
long-term residents. If you
renounced your U.S. citizenship or
!
Instructions for Form 1040NR
terminated your long-term resident
status after June 3, 2004, you are
required to (a) file Form 8854, and (b)
notify the Department of State or the
Department of Homeland Security (see
the Instructions to Form 8854).
If you fail to take these two actions,
you are still treated as a citizen or
resident of the United States, and you
must report your worldwide taxable
income on Form 1040, 1040A, or
1040EZ, and figure your tax as shown
in the instructions for those forms. You
can only file Form 1040NR and figure
your tax as a nonresident alien for the
portion of the year after you have
satisfied both of the requirements
above. For more details, see Special
Rules for Former U.S. Citizens and
Former U.S. Long-term Residents that
begins on page 7 and Expatriation Tax
in Pub. 519.
Simplified Procedure for
Claiming Certain Refunds
You can use this procedure only if you
meet all of the following conditions for
the tax year.
• You were a nonresident alien.
• You were not engaged in a trade or
business in the United States at any
time.
• You had no income that was
effectively connected with the conduct
of a U.S. trade or business.
• Your U.S. income tax liability was
fully satisfied through withholding of tax
at source.
• You are filing Form 1040NR solely to
claim a refund of U.S. tax withheld at
source.
Example. John is a nonresident
alien individual. The only U.S. source
income he received during the year was
dividend income from U.S. stocks. The
dividend income was reported to him on
Form(s) 1042-S. On one of the dividend
payments, the withholding agent
incorrectly withheld at a rate of 30%
(instead of 15%). John is eligible to use
the simplified procedure.
If you meet all of the conditions listed
earlier for the tax year, complete Form
1040NR as follows.
Page 1. Enter your name, identifying
number (defined on page 8), type of
entry visa, country of citizenship, and all
address information requested at the
top of page 1. Leave the rest of page 1
blank.
Page 4, lines 76a through 85. Enter
the amounts of gross income you
received from dividends, interest,
royalties, pensions, annuities, and other
income. If any income you received
was subject to backup withholding or
withholding at source, you must include
all gross income of that type that you
received. The amount of each type of
income should be shown in the column
-3-
under the appropriate U.S. tax rate, if
any, that applies to that type of income
in your particular circumstances.
If you are entitled to a reduced rate
of, or exemption from, withholding on
the income pursuant to a tax treaty, the
applicable rate of U.S. tax is the same
as the treaty rate. Use column (e) if the
applicable tax rate is 0%.
Example. Mary is a nonresident
alien individual. The only U.S. source
income she received during the year
was as follows.
• 4 dividend payments.
• 12 interest payments.
All payments were reported to Mary
on Form(s) 1042-S. On one of the
dividend payments, the withholding
agent incorrectly withheld at a rate of
30% (instead of 15%). There were no
other withholding discrepancies. Mary
must report all four dividend payments.
She is not required to report any of the
interest payments.
Note. Payments of gross proceeds
from the sale of securities or regulated
futures contracts are generally exempt
from U.S. tax. If you received such
payments and they were subjected to
backup withholding, specify the type of
payment on line 85 and show the
amount in column (e).
Line 86. Enter the total amount of
U.S. tax withheld at source (and not
refunded by the payer or withholding
agent) for the income you included on
lines 76a through 85.
Lines 87 through 89. Complete
these lines as instructed on the form.
Page 5. You must answer all
questions that apply. For item M, you
must identify the income tax treaty and
treaty article(s) under which you are
applying for a refund of tax. Also, enter
the type of income (for example,
dividends, royalties) and amount in the
appropriate space. You must provide
the information required for each type
of income for which a treaty claim is
made.
Note. If you are claiming a reduced
rate of, or exemption from, tax based
on a tax treaty, you must generally be a
resident of the particular treaty country
within the meaning of the treaty and
you cannot have a permanent
establishment or fixed base in the
United States.
Page 2, lines 53 and 58. Enter your
total income tax liability.
Line 66. Enter the total amount of
U.S. tax withheld (from line 86).
Line 70. Add lines 59 through 69.
This is the total tax you have paid.
Lines 71 and 72a. Enter the
difference between line 58 and line 70.
This is your total refund.
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You can have the refund deposited
in one or more accounts. See Lines
72a through 72d — Direct deposit of
refund that begins on page 23 for more
details.
Signature. You must sign and date
your tax return. See Reminders on
page 30.
Documentation. You must attach
acceptable proof of the withholding for
which you are claiming a refund. If you
are claiming a refund of backup
withholding tax based on your status as
a nonresident alien, you must attach a
copy of the Form 1099 that shows the
income and the amount of backup
withholding. If you are claiming a refund
of U.S. tax withheld at source, you must
attach a copy of the Form 1042-S that
shows the income and the amount of
U.S. tax withheld.
Additional Information
Portfolio interest. If you are claiming
a refund of U.S. tax withheld from
portfolio interest, include a description
of the relevant debt obligation, including
the name of the issuer, CUSIP number
(if any), interest rate, and the date the
debt was issued.
Withholding on distributions. If you
are claiming an exemption from
withholding on a distribution from a U.S.
corporation with respect to its stock
because the corporation had insufficient
earnings and profits to support dividend
treatment, you must attach a statement
that identifies the distributing
corporation and provides the basis for
the claim.
If you are claiming an exemption
from withholding on a distribution from
a mutual fund or real estate investment
trust (REIT) with respect to its stock
because the distribution was
designated as long-term capital gain or
a nondividend distribution, you must
attach a statement that identifies the
mutual fund or REIT and provides the
basis for the claim.
If you are claiming an exemption
from withholding on a distribution from
a U.S. corporation with respect to its
stock because, in your particular
circumstances, the transaction qualifies
as a redemption of stock under section
302, you must attach a statement that
describes the transaction and presents
the facts necessary to establish that the
payment was (a) a complete
redemption, (b) a disproportionate
redemption, or (c) not essentially
equivalent to a dividend.
When To File
Individuals. If you were an employee
and received wages subject to U.S.
income tax withholding, file Form
1040NR by the 15th day of the 4th
month after your tax year ends. A
return for the 2007 calendar year is due
by April 15, 2008.
If you did not receive wages as an
employee subject to U.S. income tax
withholding, file Form 1040NR by the
15th day of the 6th month after your tax
year ends. A return for the 2007
calendar year is due by June 16, 2008.
Estates and trusts. If you file for a
nonresident alien estate or trust that
has an office in the United States, file
the return by the 15th day of the 4th
month after the tax year ends. If you file
for a nonresident alien estate or trust
that does not have an office in the
United States, file the return by the 15th
day of the 6th month after the tax year
ends.
Note. If the regular due date for filing
falls on a Saturday, Sunday, or legal
holiday, file by the next business day.
Extension of time to file. If you
cannot file your return by the due date,
you should file Form 4868. You must
file Form 4868 by the regular due date
of the return.
Note. Form 4868 does not extend the
time to pay your income tax. The tax is
due by the regular due date of the
return.
Where To File
Individuals. File Form 1040NR with
the Internal Revenue Service Center,
Austin, TX 73301-0215, U.S.A.
Estates and trusts. File Form
1040NR with the Internal Revenue
Service Center, Cincinnati, OH
45999-0048, U.S.A.
Private Delivery Services
You can use certain private delivery
services designated by the IRS to meet
the “timely mailing as timely filing/
paying” rule for tax returns and
payments. These private delivery
services include only the following.
• DHL Express (DHL): DHL Same Day
Service, DHL Next Day 10:30 am, DHL
Next Day 12:00 pm, DHL Next Day
3:00 pm, and DHL 2nd Day Service.
• Federal Express (FedEx): FedEx
Priority Overnight, FedEx Standard
Overnight, FedEx 2Day, FedEx
International Priority, and FedEx
International First.
• United Parcel Service (UPS): UPS
Next Day Air, UPS Next Day Air Saver,
UPS 2nd Day Air, UPS 2nd Day Air
A.M., UPS Worldwide Express Plus,
and UPS Worldwide Express.
The private delivery service can tell you
how to get written proof of the mailing
date.
-4-
Private delivery services cannot
deliver items to P.O. boxes. You
CAUTION must use the U.S. Postal
Service to mail any item to an IRS P.O.
box address.
!
Election To Be Taxed as
a Resident Alien
You can elect to be taxed as a U.S.
resident for the whole year if all of the
following apply.
• You were married.
• Your spouse was a U.S. citizen or
resident alien on the last day of the tax
year.
• You file a joint return for the year of
the election using Form 1040, 1040A,
or 1040EZ.
To make this election, you must attach
the statement described in Pub. 519 to
your return. Do not use Form 1040NR.
Your worldwide income for the whole
year must be included and will be taxed
under U.S. tax laws. You must agree to
keep the records, books, and other
information needed to figure the tax. If
you made the election in an earlier
year, you can file a joint return or
separate return for 2007. If you file a
separate return, use Form 1040 or
Form 1040A. Your worldwide income
for the whole year must be included
whether you file a joint or separate
return.
Nonresident aliens who make
this election may forfeit the right
CAUTION to claim benefits otherwise
available under a U.S. tax treaty. For
more details, see the specific treaty.
!
Dual-Status Taxpayers
Note. If you elect to be taxed as a
resident alien (discussed earlier), the
special instructions and restrictions
discussed here do not apply.
Dual-Status Tax Year
A dual-status year is one in which you
change status between nonresident
and resident alien. Different U.S.
income tax rules apply to each status.
Most dual-status years are the years
of arrival or departure. Before you
arrive in the United States, you are a
nonresident alien. After you arrive, you
may or may not be a resident,
depending on the circumstances.
If you become a U.S. resident, you
stay a resident until you leave the
United States. You may become a
nonresident alien when you leave if,
after leaving (or after your last day of
lawful permanent residency if you met
the green card test) and for the
remainder of the calendar year of your
departure, you have a closer
connection to a foreign country than to
the United States, and, during the next
Instructions for Form 1040NR
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calendar year, you are not a U.S.
resident under either the green card
test or the substantial presence test.
See Pub. 519.
What and Where to File for a
Dual-Status Year
If you were a U.S. resident on the last
day of the tax year, file Form 1040.
Enter “Dual-Status Return” across the
top and attach a statement showing
your income for the part of the year you
were a nonresident. You can use Form
1040NR as the statement; enter
“Dual-Status Statement” across the top.
Do not sign Form 1040NR. File your
return and statement with the Internal
Revenue Service Center, Austin, TX
73301-0215, U.S.A.
If you were a nonresident on the last
day of the tax year, file Form 1040NR.
Enter “Dual-Status Return” across the
top and attach a statement showing
your income for the part of the year you
were a U.S. resident. You may use
Form 1040 as the statement; enter
“Dual-Status Statement” across the top.
Do not sign Form 1040. File your return
and statement with the Internal
Revenue Service Center, Austin, TX
73301-0215, U.S.A.
Statements. Any statement you file
with your return must show your name,
address, and identifying number
(defined on page 8).
Former U.S. long-term residents are
required to file Form 8854 with their
dual-status return for the last year of
U.S. residency. To determine if you are
a former U.S. long-term resident, see
the instructions on page 7.
Income Subject to Tax for
Dual-Status Year
As a dual-status taxpayer not filing a
joint return, you are taxed on income
from all sources for the part of the year
you were a resident alien. Generally,
you are taxed on income only from U.S.
sources for the part of the year you
were a nonresident alien. However, all
income effectively connected with the
conduct of a trade or business in the
United States is taxable.
Income you received as a
dual-status taxpayer from sources
outside the United States while a
resident alien is taxable even if you
became a nonresident alien after
receiving it and before the close of the
tax year. Conversely, income you
received from sources outside the
United States while a nonresident alien
is not taxable in most cases even if you
became a resident alien after receiving
it and before the close of the tax year.
Income from U.S. sources is taxable
whether you received it while a
nonresident alien or a resident alien.
Instructions for Form 1040NR
Restrictions for Dual-Status
Taxpayers
Standard deduction. You cannot take
the standard deduction even for the
part of the year you were a resident
alien.
Head of household. You cannot use
the Head of household Tax Table
column or Section D of the Tax
Computation Worksheet.
Joint return. You cannot file a joint
return unless you elect to be taxed as a
resident alien (see the instructions on
page 4) in lieu of these dual-status
taxpayer rules.
Tax rates. If you were married and a
nonresident of the United States for all
or part of the tax year and you do not
make the election to be taxed as a
resident alien as discussed on page 4,
you must use the Married filing
separately column in the Tax Table or
Section C of the Tax Computation
Worksheet to figure your tax on income
effectively connected with a U.S. trade
or business. If married, you cannot use
the Single Tax Table column or Section
A of the Tax Computation Worksheet.
Deduction for exemptions. As a
dual-status taxpayer, you usually will be
entitled to your own personal
exemption. Subject to the general rules
for qualification, you are allowed
exemptions for your spouse and
dependents in figuring taxable income
for the part of the year you were a
resident alien. The amount you can
claim for these exemptions is limited to
your taxable income (determined
without regard to exemptions) for the
part of the year you were a resident
alien. You cannot use exemptions
(other than your own) to reduce taxable
income to below zero for that period.
Special rules apply for exemptions
for the part of the tax year a dual-status
taxpayer is a nonresident alien if the
taxpayer is a resident of Canada,
Mexico, or the Republic of Korea
(South Korea); a U.S. national; or a
student or business apprentice from
India. See Pub. 519.
Tax credits. You cannot take the
earned income credit, the credit for the
elderly or disabled, or an education
credit unless you elect to be taxed as a
resident alien (see the instructions on
page 4) in lieu of these dual-status
taxpayer rules. For information on other
credits, see chapter 6 of Pub. 519.
How To Figure Tax for
Dual-Status Year
When you figure your U.S. tax for a
dual-status year, you are subject to
different rules for the part of the year
you were a resident and the part of the
year you were a nonresident.
-5-
All income for the period of
residence and all income that is
effectively connected with a trade or
business in the United States for the
period of nonresidence, after allowable
deductions, is combined and taxed at
the same rates that apply to U.S.
citizens and residents. For the period of
residence, allowable deductions include
all deductions on Schedule A of Form
1040, including medical expenses, real
property taxes, and certain interest.
See the Instructions for Schedules A&B
(Form 1040).
Income that is not effectively
connected with a trade or business in
the United States for the period of
nonresidence is subject to the flat 30%
rate or lower treaty rate. No deductions
are allowed against this income.
If you were a resident alien on the
last day of the tax year and you are
filing Form 1040, include the tax on the
noneffectively connected income in the
total on Form 1040, line 63. To the left
of line 63 enter “Tax from Form
1040NR” and the amount.
If you are filing Form 1040NR, enter
the tax from the Tax Table, Tax
Computation Worksheet, Qualified
Dividends and Capital Gain Tax
Worksheet, Schedule D Tax
Worksheet, Schedule J (Form 1040), or
Form 8615 on line 41 and the tax on
the noneffectively connected income on
line 53.
Credit for taxes paid. You are
allowed a credit against your U.S.
income tax liability for certain taxes you
paid or are considered to have paid or
that were withheld from your income.
These include:
1. Tax withheld from wages earned in
the United States and taxes withheld
at the source from various items of
income from U.S. sources other than
wages. This includes U.S. tax
withheld on dispositions of U.S. real
property interests.
When filing Form 1040, show the
total tax withheld on line 64. Enter
amounts from the attached statement
(Form 1040NR, lines 59, 66, 67a,
67b, 68a, and 68b) in the column to
the right of line 64 and identify and
include in the amount on line 64.
When filing Form 1040NR, show the
total tax withheld on lines 59, 66,
67a, 67b, 68a, and 68b. Enter the
amount from the attached statement
(Form 1040, line 64) in the column to
the right of line 59 and identify and
include in the amount on line 59.
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2. Estimated tax paid with Form
1040-ES or Form 1040-ES (NR).
3. Tax paid with Form 1040-C at the
time of departure from the United
States. When filing Form 1040,
include the tax paid with Form
1040-C with the total payments on
line 72. Identify the payment in the
area to the left of the entry.
How To Report Income
on Form 1040NR
Community Income
If either you or your spouse (or both
you and your spouse) were nonresident
aliens at any time during the tax year
and you had community income during
the year, treat the community income
according to the applicable community
property laws except as follows.
• Earned income of a spouse, other
than trade or business income or
partnership distributive share income.
The spouse whose services produced
the income must report it on his or her
separate return.
• Trade or business income, other than
partnership distributive share income.
Treat this income as received by the
spouse carrying on the trade or
business and report it on that spouse’s
return.
• Partnership distributive share income
(or loss). Treat this income (or loss) as
received by the spouse who is the
partner and report it on that spouse’s
return.
• Income derived from the separate
property of one spouse that is not
earned income, trade or business
income, or partnership distributive
share income. The spouse with the
separate property must report this
income on his or her separate return.
See Pub. 555, Community Property, for
more details.
Kinds of Income
You must divide your income for the tax
year into the following three categories.
1. Income effectively connected with
a U.S. trade or business. This income
is taxed at the same rates that apply to
U.S. citizens and residents. Report this
income on page 1 of Form 1040NR.
Pub. 519 describes this income in
greater detail.
2. U.S. income not effectively
connected with a U.S. trade or
business. This income is taxed at 30%
unless a treaty between your country
and the United States has set a lower
rate that applies to you. Report this
income on page 4 of Form 1040NR.
Pub. 519 describes this income more
fully.
Note. Use line 56 to report the 4% tax
on U.S. source gross transportation
income.
3. Income exempt from U.S. tax.
Complete items L and/or M on page 5
of Form 1040NR and, if applicable, line
22 on page 1.
Dispositions of U.S. Real
Property Interests
Gain or loss on the disposition of a U.S.
real property interest (see Pub. 519 for
definition) is taxed as if the gain or loss
were effectively connected with the
conduct of a U.S. trade or business.
See section 897 and its regulations.
Report gains and losses on the
disposition of U.S. real property
interests on Schedule D (Form 1040)
and Form 1040NR, line 14. Also, net
gains may be subject to the alternative
minimum tax. See the instructions for
line 42.
See Pub. 519 for more details.
Income You May Elect To
Treat as Effectively
Connected With a U.S. Trade
or Business
You can elect to treat some items of
income as effectively connected with a
U.S. trade or business. The election
applies to all income from real property
located in the United States and held
for the production of income and to all
income from any interest in such
property. This includes:
• Gains from the sale or exchange of
such property or an interest therein.
• Gains on the disposal of timber, coal,
or iron ore with a retained economic
interest.
• Rents and royalties from mines, oil or
gas wells, or other natural resources.
The election does not apply to
dispositions of U.S. real property
interests discussed earlier.
To make the election, attach a
statement to your return for the year of
the election. Include in your statement:
1. That you are making the election.
2. A complete list of all of your real
property, or any interest in real
property, located in the United States
(including location). Give the legal
identification of U.S. timber, coal, or
iron ore in which you have an interest.
3. The extent of your ownership in
the real property.
4. A description of any substantial
improvements to the property.
5. Your income from the property.
6. The dates you owned the
property.
7. Whether the election is under
section 871(d) or a tax treaty.
-6-
8. Details of any previous elections
and revocations of the real property
election.
Foreign Income Taxed by the
United States
You may be required to report some
income from foreign sources on your
U.S. return if it is effectively connected
with a U.S. trade or business. For this
foreign income to be treated as
effectively connected with a U.S. trade
or business, you must have an office or
other fixed place of business in the
United States to which the income can
be attributed. For more information,
including a list of the types of foreign
source income that must be treated as
effectively connected with a U.S. trade
or business, see Pub. 519.
Special Rules for Former
U.S. Citizens and Former
U.S. Long-Term
Residents
Expatriation Tax
The expatriation tax provisions provide
an alternative tax regime for certain
nonresident aliens who lost U.S.
citizenship or terminated U.S. long-term
resident status. In 2004 the expatriation
rules that determine whether you are
subject to this alternative tax regime
changed. If you expatriated on or
before June 3, 2004, one set of rules
applies. If you expatriated after June 3,
2004, another set of rules applies. See
the rules on this page that apply to you.
Former U.S. long-term resident
defined. You are a former U.S.
long-term resident if you were a lawful
permanent resident of the United States
(green-card holder) in at least 8 of the
last 15 consecutive tax years ending
with the year your residency ends. In
determining if you meet the 8-year
requirement, do not count any year that
you were treated as a resident of
another country under a tax treaty and
you did not waive treaty benefits.
Expatriation Before June 4,
2004
The alternative tax regime will apply to
you for the 10 succeeding tax years
following the year of your expatriation if
one of the principal purposes of your
action was to avoid U.S. taxes. You are
considered to have tax avoidance as a
principal purpose if:
1. Your average annual net income
tax for the last 5 tax years ending
before the date of your action to
relinquish your citizenship or terminate
your residency was more than
$100,000, or
Instructions for Form 1040NR
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2. Your net worth on the date of
your action was $500,000 or more.
The amounts above are adjusted for
inflation if your expatriation action is
after 1996 (see the chart on this page).
For more details, see Notice 97-19,
1997-1 C.B. 394; and Notice 98-34,
1998-2 C.B. 29. You can find Notice
97-19 on page 40 of Internal Revenue
Bulletin 1997-10 at www.irs.gov/pub/
irs-irbs/irb97-10.pdf. You can find
Notice 98-34 on page 30 of Internal
Revenue Bulletin 1998-27 at www.irs.
gov/pub/irs-irbs/irb98-27.pdf.
Annual information statement. If the
alternative tax regime under the
expatriation tax provisions apply to you,
check the “Yes” box in item P on Form
1040NR, page 5. You also must attach
an annual information statement to
Form 1040NR that lists by category (for
example, dividends, interest, etc.) all
items of U.S. and foreign source gross
income (whether or not taxable in the
United States). The statement must
identify the source of such income
(determined under section 877 as
modified by Section V of Notice 97-19)
and those items of income subject to
tax under section 877. You must attach
the statement to Form 1040NR,
whether or not you owe any U.S. tax.
Expatriation After June 3,
2004
The alternative tax regime will apply to
you for the 10 succeeding tax years
following the year of your expatriation if
any one of the following apply.
1. Your average annual net income
tax for the last 5 tax years ending
before the date of your action to
relinquish your citizenship or terminate
your residency was more than
$124,000. This amount is adjusted for
inflation if your expatriation is after
2004 (see the chart below).
2. Your net worth on the date of
your action was $2,000,000 or more.
3. You fail to certify under penalties
of perjury that all of your U.S. federal
tax obligations for the last 5 tax years
ending before the date of your action
have been met.
Inflation-Adjusted Amounts for
Expatriation Actions After June 3, 2004
IF you
expatriated
during ...
2004
(after
June 3)*
THEN the rules
outlined on this page
apply if your 5-year
average annual net
income tax was more
than ...
$124,000
Instructions for Form 1040NR
Inflation-Adjusted Amounts for Expatriation Actions Before June 4, 2004
IF you expatriated
during . . .
THEN the rules outlined on this page apply
if . . .
Your 5-year
Your net
average annual
worth
net income tax
OR
equaled or
was more
exceeded ...
than ...
1997
1998
1999
2000
2001
2002
2003
2004 (before
June 4)*
$106,000
109,000
110,000
112,000
116,000
120,000
122,000
$528,000
543,000
552,000
562,000
580,000
599,000
608,000
124,000
622,000
*If you expatriated after June 3, 2004, see Expatriation After June 3, 2004 on this page.
Inflation-Adjusted Amounts for
Expatriation Actions After June 3, 2004
2005
2006
2007
127,000
131,000
136,000
*If you expatriated before June 4, 2004, see
Expatriation Before June 4, 2004 on this page.
Exception for dual citizens and
certain minors. Dual citizens and
certain minors are not subject to the
expatriation tax even if they meet (1) or
(2) above. However, they must provide
the certification required in (3) above.
For the definitions of “dual citizens” and
“certain minors,” see Pub. 519.
Exception if in the United States for
more than 30 days. Generally, the
alternative tax regime does not apply to
any tax year during the 10-year period
if you are physically present in the
United States for more than 30 days
during the calendar year ending in that
year. You must file Form 1040, 1040A,
or 1040EZ, and figure your tax as
prescribed in the instructions for those
forms. For details, see Tax
consequences of presence in the
United States under Expatriation After
June 3, 2004, in Pub. 519.
Annual information statement. If the
alternative tax regime under the
expatriation tax provisions applies to
you, check the “Yes” box in item P on
Form 1040NR, page 5, and attach a
completed Form 8854 (Parts I and III of
Schedules A and B) to your tax return.
You must attach the form for each of
the 10 tax years beginning with the
year that includes your date of
expatriation, whether or not you owe
U.S. tax. For more details regarding the
filing of Form 8854, see the Instructions
for Form 8854.
Penalty. If you fail to file a required
Form 8854 for any tax year or fail to
-7-
include all information required to be
shown on the form, you may have to
pay a penalty in the amount of $10,000
for each required Form 8854. You will
not have to pay the penalty if you can
show that the failure to file the
completed form was due to reasonable
cause.
How To Figure Your
Alternative Tax Under the
Expatriation Provisions
Note. The following discussion applies
to you whether you expatriated before
June 4, 2004, or after June 3, 2004.
If the alternative tax regime applies
to you, you are subject to tax on U.S.
source gross income and gains on
either (a) a net basis at the graduated
rates applicable to individuals (with
allowable deductions), or (b) a gross
basis at a rate of 30% (or lower treaty
rate) under the rules of section 871(a).
See page 28 for more details on the tax
imposed under section 871(a).
If you have items of U.S. source
income that are subject to tax under
section 871(a), you will be taxed at a
rate of 30% (or lower treaty rate) on
your gross income only if this tax
exceeds the tax at the regular
graduated rates on your net income. If
the 30% (or lower treaty rate) tax on
your gross income exceeds the
graduated tax on your net income,
report those items on the appropriate
lines on page 4 of Form 1040NR. If the
graduated tax on your net income
exceeds the 30% (or lower treaty rate)
tax on your gross income, report your
income on the appropriate lines on
page 1 of Form 1040NR and attach a
statement describing the items and
amounts of income that are subject to
tax by reason of section 877.
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If you have other items of U.S.
source income that are not subject to
tax under section 871(a), you will be
taxed on a net basis at the regular
graduated rates applicable to
individuals. Report this income on the
appropriate lines on page 1 of Form
1040NR.
For purposes of figuring the tax due
under section 877, the following items
of income are treated as U.S. source.
1. Gains on the sale or exchange of
personal property located in the United
States.
2. Gains on the sale or exchange of
stock issued by a domestic corporation
or debt obligations of the United States,
U.S. persons, a state or political
subdivision thereof, and the District of
Columbia.
3. Income or gain derived from
stock in a foreign corporation if you
owned, either directly or indirectly
(through the rules of sections 958(a)
and 958(b)), more than 50% of the vote
or value of the stock of the corporation
on the date of your renunciation of
citizenship or termination of residency
or at any time during the 2 years
preceding such date. Such income or
gain is considered U.S. source only to
the extent of your share of the earnings
and profits earned or accumulated prior
to the date of renunciation of U.S.
citizenship or termination of residency.
Any exchange of property is treated
as a sale of the property at its fair
market value on the date of the
exchange and any gain is treated as
U.S. source gross income in the tax
year of the exchange unless you enter
into a gain recognition agreement under
Notice 97-19.
2007, give the names and addresses of
all beneficiaries.
P.O. box. Enter your box number only
if your post office does not deliver mail
to your home.
Foreign address. Enter the
information in the following order: City,
province or state, and country. Follow
the country’s practice for entering the
postal code. Do not abbreviate the
country name.
Identifying number. If you are an
individual, you generally are required to
enter your social security number
(SSN). To apply for this number, get
Form SS-5, Application for a Social
Security Card, from your local Social
Security Administration (SSA) office or
call the SSA at 1-800-772-1213. You
can also download Form SS-5 from the
SSA’s website at
www.socialsecurity.gov/online/
ss-5.html. You must visit an SSA office
in person and submit your Form SS-5
along with original documentation
showing your age, identity, immigration
status, and authority to work in the
United States. If you are an F-1 or M-1
student, you also must show your Form
I-20. If you are a J-1 exchange visitor,
you will also need to show your Form
DS-2019. Generally, you will receive
your card about 2 weeks after the SSA
has all the evidence and information it
needs.
If you do not have and are not
eligible to get an SSN, you must apply
for an individual taxpayer identification
number (ITIN). For details on how to do
so, see Form W-7 and its instructions. It
usually takes about 4 – 6 weeks to get
an ITIN.
Most U.S. tax treaties do not prevent
the United States from continuing to tax
former citizens and former LTRs under
domestic law. Unless the treaty
prevents it, you will be subject to the
rules of section 877.
If you already have an ITIN, enter it
wherever your SSN is requested on
your tax return. If you are required to
include another person’s SSN on your
return and that person does not have
and cannot get an SSN, enter that
person’s ITIN.
Line Instructions for
Form 1040NR
Note. An ITIN is for tax use only. It
does not entitle you to social security
benefits or change your employment or
immigration status under U.S. law.
Name, Address, and
Identifying Number
Name. If you are filing Form 1040NR
for an estate or trust, enter the name of
the estate or trust. Attach a statement
to Form 1040NR with your name, title,
address, and the name and address of
any U.S. grantors and beneficiaries. If
you are filing Form 1040NR for an
estate or trust engaged in a trade or
business in the United States during
If you are filing Form 1040NR for an
estate or trust, enter the employer
identification number (EIN) of the estate
or trust. For details on how to get an
EIN, see Form SS-4 and its
instructions.
An incorrect or missing identifying
number may increase your tax or
reduce your refund.
Entry visa. Enter the type of U.S. visa
(for example, F, J, M, etc.) you used to
enter the United States.
-8-
Filing Status
The amount of your tax depends on
your filing status. Before you decide
which box to check, read the following
explanations.
Were you single or married? If you
were married on December 31,
consider yourself married for the whole
year. If you were single, divorced, or
legally separated under a decree of
divorce or separate maintenance on
December 31, consider yourself single
for the whole year. If you meet the tests
described under Married persons who
live apart below, you may consider
yourself single for the whole year.
If your spouse died in 2007, consider
yourself married to that spouse for the
whole year, unless you remarried
before the end of 2007.
U.S. national. A U.S. national is an
individual who, although not a U.S.
citizen, owes his or her allegiance to
the United States. U.S. nationals
include American Samoans and
Northern Mariana Islanders who chose
to become U.S. nationals instead of
U.S. citizens.
Married persons who live apart.
Some married persons who have a
child and who do not live with their
spouse can file as single. If you meet
all five of the following tests and you
are a married resident of Canada or
Mexico, or you are a married U.S.
national, check the box on line 1.If you
meet the tests below and you are a
married resident of the Republic of
Korea (South Korea), check the box on
line 2.
1. You file a return separate from
your spouse.
2. You paid more than half the cost
to keep up your home in 2007.
3. You lived apart from your spouse
during the last 6 months of 2007.
Temporary absences for special
circumstances, such as for business,
medical care, school, or military
service, count as time lived in the
home.
4. Your home was the main home of
your child, stepchild, or foster child for
more than half of 2007. Temporary
absences, such as for school, vacation,
or medical care, count as time lived in
the home.
5. You are able to claim a
dependency exemption for the child or
the child’s other parent claims him or
her as a dependent under the rules for
children of divorced or separated
parents. See Form 8332, Release of
Claim to Exemption for Child of
Divorced or Separated Parents.
Adopted child. An adopted child is
always treated as your own child. An
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adopted child includes a child lawfully
placed with you for legal adoption.
Foster child. A foster child is any
child placed with you by an authorized
placement agency, or by judgment,
decree, or other order of any court of
competent jurisdiction.
Line 6 — Qualifying widow(er) with
dependent child. You can check the
box on line 6 if all seven of the following
apply.
1. You were a resident of Canada,
Mexico, or the Republic of Korea
(South Korea), or were a U.S. national.
2. Your spouse died in 2005 or
2006 and you did not remarry before
the end of 2007.
3. You have a child or stepchild
whom you claim as a dependent. This
does not include a foster child.
4. This child lived in your home for
all of 2007. Temporary absences, such
as for school, vacation, or medical care,
count as time lived in the home.
5. You paid over half the cost of
keeping up your home.
6. You were a resident alien or U.S.
citizen the year your spouse died. This
refers to your actual status, not the
election that some nonresident aliens
can make to be taxed as U.S.
residents.
7. You were entitled to file a joint
return with your spouse the year he or
she died, even if you did not actually do
so.
Exemptions
Exemptions for estates and trusts are
described in the instructions for line 39
on page 18.
Note. Residents of India who were
students or business apprentices may
be able to claim exemptions for their
spouse and dependents. See Pub. 519
for details.
Line 7b — Spouse. If you checked
filing status box 3 or 4, you can take an
exemption for your spouse only if your
spouse had no gross income for U.S.
tax purposes and cannot be claimed as
a dependent on another U.S.
taxpayer’s return. (You can do this
even if your spouse died in 2007.) In
addition, if you checked filing status box
4, your spouse must have lived with
you in the United States at some time
during 2007. Finally, your spouse must
have an SSN or an ITIN. If your spouse
is not eligible to obtain an SSN, he or
she must apply for an ITIN. See
Identifying number on page 8 for
additional information.
Line 7c — Dependents. Only U.S.
nationals and residents of Canada,
Mexico, and the Republic of Korea
(South Korea) can claim exemptions for
their dependents. If you were a U.S.
Instructions for Form 1040NR
national or a resident of Canada or
Mexico, you can claim exemptions for
your children and other dependents on
the same terms as U.S. citizens. See
Pub. 501 for more details. If you were a
resident of the Republic of Korea
(South Korea), you can claim an
exemption for any of your children who
lived with you in the United States at
some time during 2007. Be sure to
complete item I on page 5 of the form.
You can take an exemption for each
of your dependents. If you have more
than four dependents, attach a
statement to your return with the
required information.
For additional information on
whether you can claim an
CAUTION exemption for a dependent, see
Exemptions for Dependents in Pub.
501.
!
Children who did not live with you
due to divorce or separation. If you
checked filing status box 1 or 3 and are
claiming as a dependent a child who
did not live with you under the rules for
children of divorced or separated
parents, attach Form 8332 or similar
statement to your return. See Form
8332 for details.
Other dependent children.
Include the total number of children
who did not live with you for reasons
other than divorce or separation on the
line labeled “Dependents on 7c not
entered above.”
Line 7c, column (2). You must
enter each dependent’s identifying
number (SSN, ITIN, or adoption
taxpayer identification number (ATIN)).
If you do not enter the correct
identifying number, at the time we
process your return we may disallow
the exemption claimed for the
dependent and reduce or disallow any
other tax benefits (such as the child tax
credit) based on the dependent.
For details on how your
TIP dependent can get an
identifying number, see
Identifying number on page 8.
If your dependent child was born
and died in 2007 and you do not have
an identifying number for the child, you
may attach a copy of the child’s birth
certificate instead and enter “Died” in
column (2).
Adoption taxpayer identification
numbers (ATINs). If you have a
dependent who was placed with you by
an authorized placement agency and
you do not know his or her SSN, you
must get an ATIN for the dependent
from the IRS. An authorized placement
agency includes any person authorized
by state law to place children for legal
adoption. See Form W-7A for details.
-9-
Line 7c, column (4). Check the
box in this column if your dependent is
a qualifying child for the child tax credit
(defined below). If you have at least
one qualifying child, you may be able to
take the child tax credit on line 48 and
the additional child tax credit on line 62.
Qualifying child for child tax
credit. A qualifying child for purposes
of the child tax credit is a child who:
• Was under age 17 at the end of
2007.
• Is your son, daughter, stepchild,
foster child, brother, sister, stepbrother,
stepsister, or a descendant of any of
them (for example, your grandchild,
niece, or nephew).
• Is a U.S. citizen, a U.S. national, or a
resident alien.
• Did not provide over half of his or her
own support for 2007.
• Lived with you more than half of
2007. Temporary absences, such as for
school, vacation, or medical care, count
as time lived in the home.
An adopted child is always treated as
your own child. An adopted child
includes a child lawfully placed with you
for legal adoption.
Rounding Off to Whole
Dollars
You may round off cents to whole
dollars on your return and schedules. If
you do round to whole dollars, you
must round all amounts. To round, drop
amounts under 50 cents and increase
amounts from 50 to 99 cents to the next
dollar. For example, $1.39 becomes $1
and $2.50 becomes $3.
If you have to add two or more
amounts to figure the amount to enter
on a line, include cents when adding
the amounts and round off only the
total.
Income Effectively
Connected With U.S.
Trade or Business
Pub. 519 explains how income is
classified and what income you should
report here. The instructions for this
section assume you have decided that
the income involved is effectively
connected with a U.S. trade or
business in which you were engaged.
But your decision may not be easy.
Interest, for example, may be effectively
connected with a U.S. trade or
business, it may not be, or it may be
tax-exempt. The tax status of income
also depends on its source. Under
some circumstances, items of income
from foreign sources are treated as
effectively connected with a U.S. trade
or business. Other items are reportable
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as effectively connected or not
effectively connected with a U.S. trade
or business, depending on how you
elect to treat them.
Line 8 — Wages, salaries, tips, etc.
Enter the total of your effectively
connected wages, salaries, tips, etc.
For most people, the amount to enter
on this line should be shown in their
Form(s) W-2, box 1. However, do not
include on line 8 amounts exempted
under a tax treaty. Instead, include
these amounts on line 22 and complete
item M on page 5 of Form 1040NR.
Services performed partly inside
and partly outside the United States.
If you performed services as an
employee both inside and outside the
United States, you must allocate your
compensation between U.S. and
non-U.S. sources. Only the U.S. source
income is included on line 8 as
effectively connected wages.
Compensation (other than certain
fringe benefits) generally is sourced on
a time basis. To figure your U.S. source
income, divide the number of days you
performed labor or personal services
within the United States by the total
number of days you performed labor or
personal services within and without the
United States. Multiply the result by
your total compensation (other than
certain fringe benefits).
Certain fringe benefits (such as
housing and educational expenses) are
sourced on a geographic basis. The
source of the fringe benefit
compensation generally is your
principal place of work. The amount of
the fringe benefit compensation must
be reasonable and you must keep
records that are adequate to support
the fringe benefit compensation.
However, you may be able to use an
alternative basis to determine the
source of your compensation if the
alternative basis more properly
determines the source of the
compensation. For 2007, if your total
compensation is $250,000 or more and
you allocate your compensation using
an alternative basis, check the box in
item R on page 5. In addition, attach to
Form 1040NR a statement that
contains the following information.
1. The specific compensation or the
specific fringe benefit for which an
alternative basis is used.
2. For each such item, the
alternative basis of allocation of source
used.
3. For each such item, a
computation showing how the
alternative allocation was computed.
4. A comparison of the dollar
amount of the compensation sourced
within and without the United States
under both the alternative basis and the
time or geographical basis for
determining the source.
You must keep documentation showing
why the alternative basis more properly
determines the source of the
compensation.
Also include on line 8:
• Wages received as a household
employee for which you did not receive
a Form W-2 because your employer
paid you less than $1,500 in 2007.
Also, enter “HSH” and the amount not
reported on a Form W-2 on the dotted
line next to line 8.
• Tip income you did not report to your
employer. Also include allocated tips
shown on your Form(s) W-2 unless you
can prove that you received less.
Allocated tips should be shown in your
Form(s) W-2, box 8. They are not
included as income in box 1. See Form
4137 and Pub. 531 for more details.
You may owe social security
and Medicare tax on unreported
CAUTION or allocated tips. See the
instructions for line 54 on page 21.
• Dependent care benefits, which
should be shown in your Form(s) W-2,
box 10. But first complete Form 2441 to
see if you can exclude part or all of the
benefits.
• Employer-provided adoption benefits,
which should be shown in your Form(s)
W-2, box 12, with code T. You also
may be able to exclude amounts if you
adopted a child with special needs and
the adoption became final in 2007. See
the Instructions for Form 8839 to find
out if you can exclude part or all of the
benefits.
• Excess salary deferrals. The amount
deferred should be shown in your Form
W-2, box 12, and the “Retirement plan”
box in box 13 should be checked. If the
total amount you deferred for 2007
under all plans was more than $15,500
(excluding catch-up contributions as
explained below), include the excess on
line 8. This limit is (a) $10,500 if you
only have SIMPLE plans, or (b)
$18,500 for section 403(b) plans, if you
qualify for the 15-year rule in Pub. 571.
Although designated Roth contributions
are subject to this limit, do not include
the excess attributable to such
contributions on line 8. They already
are included as income in box 1 of your
Form W-2.
A higher limit may apply to
participants in section 457(b) deferred
compensation plans for the 3 years
before retirement age. Contact your
plan administrator for more information.
If you were age 50 or older at the
end of 2007, your employer may have
allowed an additional deferral (catch-up
contribution) of up to $5,000 ($2,500 for
section 401(k)(11) and SIMPLE plans).
This additional deferral amount is not
!
-10-
subject to the overall limit on elective
deferrals.
!
CAUTION
You cannot deduct the amount
deferred. It is not included as
income in your Form W-2,
box 1.
• Disability pensions shown on Form
1042-S or Form 1099-R if you have not
reached the minimum retirement age
set by your employer. Disability
pensions received after you reach that
age and other payments shown on
Form 1042-S or Form 1099-R (other
than payments from an IRA*) are
reported on lines 17a and 17b.
Payments from an IRA are reported on
lines 16a and 16b.
• Corrective distributions from a
retirement plan shown on Form 1042-S
or Form 1099-R of excess salary
deferrals and excess contributions (plus
earnings). But do not include
distributions from an IRA* on line 8.
Instead, report distributions from an IRA
on lines 16a and 16b.
• Amounts treated as wages from
Form 8919, line 6, not reported on
Form W-2.
*This includes a Roth, SEP, or
SIMPLE IRA.
Missing or incorrect Form W-2.
Your employer is required to provide or
send Form W-2 to you no later than
January 31, 2008. If you do not receive
it by early February, ask your employer
for it. Even if you do not get a Form
W-2, you still must report your earnings
on line 8. If you lose your Form W-2 or
it is incorrect, ask your employer for a
new one.
Line 9a — Taxable interest. Report
on line 9a all of your taxable interest
income from assets effectively
connected with a U.S. trade or
business.
If you received interest not
effectively connected with a U.S. trade
or business, report it on Form 1040NR,
page 4, unless it is tax exempt under a
treaty and the withholding agent did not
withhold tax on the payment. If the
interest is tax exempt under a treaty,
complete item M on page 5.
See Pub. 901 for a quick reference
guide to the provisions of U.S. tax
treaties.
In addition, interest from a U.S.
bank, savings and loan association,
credit union, or similar institution, and
from certain deposits with U.S.
insurance companies, is tax exempt to
a nonresident alien if it is not effectively
connected with a U.S. trade or
business.
Interest credited in 2007 on deposits
that you could not withdraw because of
the bankruptcy or insolvency of the
financial institution may not have to be
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included in your 2007 income. For
details, see Pub. 550.
Line 9b — Tax-exempt interest.
Certain types of interest income from
investments in state and municipal
bonds and similar instruments are not
taxed by the United States. If you
received such tax-exempt interest
income, report the amount on line 9b.
Include any exempt-interest dividends
from a mutual fund or other regulated
investment company. Do not include
interest earned on your IRA or
Coverdell education savings account.
Also do not include interest from a U.S.
bank, savings and loan association,
credit union, or similar institution (or
from certain deposits with U.S.
insurance companies) that is exempt
from tax under a tax treaty or under
section 871(i) because the interest is
not effectively connected with a U.S.
trade or business.
Line 10a — Ordinary dividends.
Enter your total ordinary dividends from
assets effectively connected with a U.S.
trade or business. Each payer should
send you a Form 1099-DIV.
Capital gain distributions. If you
received any capital gain distributions,
see the instructions for line 14 on page
12.
Nondividend distributions. Some
distributions are a return of your cost
(or other basis). They will not be taxed
until you recover your cost (or other
basis). You must reduce your cost (or
other basis) by these distributions. After
you get back all of your cost (or other
basis), you must report these
distributions as capital gains on
Schedule D (Form 1040). For details,
see Pub. 550.
Dividends on insurance policies
TIP are a partial return of the
premiums you paid. Do not
report them as dividends. Include them
in income only if they exceed the total
of all net premiums you paid for the
contract.
Line 10b — Qualified dividends.
Enter your total qualified dividends on
line 10b. Qualified dividends are eligible
for a lower tax rate than other ordinary
income. Generally, these dividends are
shown in your Form(s) 1099-DIV, box
1b. See Pub. 550 for the definition of
qualified dividends if you received
dividends not reported on Form
1099-DIV.
Exception. Some dividends may
be reported as qualified dividends in
Form 1099-DIV, box 1b, but are not
qualified dividends. These include:
• Dividends you received as a
nominee. See chapter 1 in Pub. 550.
• Dividends you received on any share
of stock that you held for less than 61
days during the 121-day period that
Instructions for Form 1040NR
began 60 days before the ex-dividend
date. The ex-dividend date is the first
date following the declaration of a
dividend on which the purchaser of a
stock is not entitled to receive the next
dividend payment. When counting the
number of days you held the stock,
include the day you disposed of the
stock but not the day you acquired it.
See the examples below. Also, when
counting the number of days you held
the stock, you cannot count certain
days during which your risk of loss was
diminished. See Pub. 550 for more
details.
• Dividends attributable to periods
totaling more than 366 days that you
received on any share of preferred
stock held for less than 91 days during
the 181-day period that began 90 days
before the ex-dividend date. When
counting the number of days you held
the stock, you cannot count certain
days during which your risk of loss was
diminished. See Pub. 550 for more
details. Preferred dividends attributable
to periods totaling less than 367 days
are subject to the 61-day holding period
rule above.
• Dividends on any share of stock to
the extent that you are under an
obligation (including a short sale) to
make related payments with respect to
positions in substantially similar or
related property.
• Payments in lieu of dividends, but
only if you know or have reason to
know that the payments are not
qualified dividends.
Example 1. You bought 5,000
shares of XYZ Corp. common stock on
June 28, 2007. XYZ Corp. paid a cash
dividend of 10 cents per share. The
ex-dividend date was July 6, 2007.
Your Form 1099-DIV from XYZ Corp.
shows $500 in box 1a (ordinary
dividends) and in box 1b (qualified
dividends). However, you sold the
5,000 shares on August 1, 2007. You
held your shares of XYZ Corp. for only
34 days of the 121-day period (from
June 29, 2007, through August 1,
2007). The 121-day period began on
May 7, 2007 (60 days before the
ex-dividend date), and ended on
September 4, 2007. You have no
qualified dividends from XYZ Corp.
because you held the XYZ stock for
less than 61 days.
Example 2. Assume the same facts
as in Example 1 except that you bought
the stock on July 5, 2007 (the day
before the ex-dividend date), and you
sold the stock on September 6, 2007.
You held the stock for 63 days (from
July 6, 2007, through September 6,
2007). The $500 of qualified dividends
shown in Form 1099-DIV, box 1b, are
all qualified dividends because you held
the stock for 61 days of the 121-day
-11-
period (from July 6, 2007, through
September 4, 2007).
Example 3. You bought 10,000
shares of ABC Mutual Fund common
stock on June 28, 2007. ABC Mutual
Fund paid a cash dividend of 10 cents
a share. The ex-dividend date was July
6, 2007. The ABC Mutual Fund advises
you that the portion of the dividend
eligible to be treated as qualified
dividends equals 2 cents per share.
Your Form 1099-DIV from ABC Mutual
Fund shows total ordinary dividends of
$1,000 and qualified dividends of $200.
However, you sold the 10,000 shares
on August 1, 2007. You have no
qualified dividends from ABC Mutual
Fund because you held the ABC
Mutual Fund stock for less than 61
days.
Be sure you use the Qualified
TIP Dividends and Capital Gain Tax
Worksheet or the Schedule D
Tax Worksheet, whichever applies, to
figure your tax. Your tax may be less.
See the instructions for line 41
beginning on page 18 for details.
Line 11 — Taxable refunds, credits,
or offsets of state and local income
taxes. If you received a refund, credit,
or offset of state or local income taxes
in 2007, you may receive a Form
1099-G. If you chose to apply part or all
of the refund to your 2007 estimated
state or local income tax, the amount
applied is treated as received in 2007.
For details on how to figure the
amount you must report as income, see
Recoveries in Pub. 525.
Line 12 — Scholarship and fellowship
grants. If you received a scholarship
or fellowship, part or all of it may be
taxable.
If you were a degree candidate, the
amounts you used for expenses other
than tuition and course-related
expenses (fees, books, supplies, and
equipment) are generally taxable. For
example, amounts used for room,
board, and travel are generally taxable.
If you were not a degree candidate,
the full amount of the scholarship or
fellowship is generally taxable. Also,
amounts received in the form of a
scholarship or fellowship that are
payment for teaching, research, or
other services are generally taxable as
wages even if the services were
required to get the grant.
If the grant was reported on
Form(s) 1042-S, you must generally
include the amount shown in Form(s)
1042-S, box 2, on line 12. However, if
any or all of that amount is exempt by
treaty, do not include the treaty-exempt
amount on line 12. Instead, include the
treaty-exempt amount on line 22 and
complete item M on page 5 of Form
1040NR.
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Attach any Form(s) 1042-S you
received from the college or institution.
If you did not receive a Form 1042-S,
attach a statement from the college or
institution (on their letterhead) showing
the details of the grant.
For more information about
scholarships and fellowships in general,
see Pub. 970.
Example 1. You are a citizen of a
country that has not negotiated a tax
treaty with the United States. You are a
candidate for a degree at ABC
University (located in the United
States). You are receiving a full
scholarship from ABC University. The
total amounts you received from ABC
University during 2007 are as follows:
Tuition and fees $25,000
Books, supplies,
and equipment
1,000
Room and
board
9,000
$35,000
The Form 1042-S you received from
ABC University for 2007 shows $9,000
in box 2 and $1,260 (14% of $9,000) in
box 7.
Note. Box 2 shows only $9,000
because withholding agents (such as
ABC University) are not required to
report section 117 amounts (tuition,
fees, books, supplies, and equipment)
on Form 1042-S.
When completing Form 1040NR:
• Enter on line 12 the $9,000 shown in
box 2 of Form 1042-S.
• Enter $0 on line 30. Because
section 117 amounts (tuition, fees,
books, supplies, and equipment) were
not included in box 2 of your Form
1042-S (and are not included on line 12
of Form 1040NR), you cannot exclude
any of the section 117 amounts on line
30.
• Include on line 59 the $1,260 shown
in box 7 of Form 1042-S.
Example 2. The facts are the same
as in Example 1 except that you are a
citizen of a country that has negotiated
a tax treaty with the United States and
you were a resident of that country
immediately before leaving for the
United States to attend ABC University.
Also, assume that, under the terms of
the tax treaty, all of your scholarship
income is exempt from tax because
ABC University is a nonprofit
educational organization.
Note. Many tax treaties do not permit
an exemption from tax on scholarship
or fellowship grant income unless the
income is from sources outside the
United States. If you are a resident of a
treaty country, you must know the
terms of the tax treaty between the
United States and the treaty country to
claim treaty benefits on Form 1040NR.
See the instructions for item M on page
29 for details.
When completing Form 1040NR:
• Enter $0 on line 12. The $9,000
reported to you in box 2 of
Form 1042-S is reported on line 22 (not
line 12).
• Enter $9,000 on line 22.
• Enter $0 on line 30. Because none of
the $9,000 reported to you in box 2 of
Form 1042-S is included in your
income, you cannot exclude it on
line 30.
• Include on line 59 any withholding
shown in box 7 of Form 1042-S.
• Provide all the required information in
item M on page 5.
Line 13 — Business income or (loss).
If you operated a business or practiced
your profession as a sole proprietor,
report your effectively connected
income and expenses on Schedule C
or Schedule C-EZ (Form 1040).
Include any income you received as
a dealer in stocks, securities, and
commodities through your U.S. office. If
you dealt in these items through an
independent agent, such as a U.S.
broker, custodian, or commissioned
agent, your income may not be
considered effectively connected with a
U.S. business.
Line 14 — Capital gain or (loss). If
you had effectively connected capital
gains or losses, including any
effectively connected capital gain
distributions, or a capital loss carryover
from 2006, you must complete and
attach Schedule D (Form 1040). But
see the Exception below. Enter the
effectively connected gain or (loss) from
Schedule D (Form 1040) on line 14.
Gains and losses from disposing of
U.S. real property interests are reported
on Schedule D (Form 1040) and
included on line 14 of Form 1040NR.
See Dispositions of U.S. Real Property
Interests on page 6.
Exception. You do not have to file
Schedule D (Form 1040) if both of the
following apply.
• The only amounts you have to report
on Schedule D (Form 1040) are
effectively connected capital gain
distributions from Form(s) 1099-DIV,
box 2a, or substitute statements.
• None of the Form(s) 1099-DIV or
substitute statements have an amount
in box 2b (unrecaptured section 1250
gain), box 2c (section 1202 gain), or
box 2d (collectibles (28%) gain).
If both of the above apply, enter your
effectively connected capital gain
distributions (from box 2a of Form(s)
1099-DIV) on line 14 and check the box
on that line. If you received capital gain
distributions as a nominee (that is, they
were paid to you but actually belong to
someone else), report on line 14 only
-12-
the amount that belongs to you. Attach
a statement showing the full amount
you received and the amount you
received as a nominee. See chapter 1
of Pub. 550 for filing requirements for
Forms 1099-DIV and 1096.
If you do not have to file
TIP Schedule D (Form 1040), be
sure you use the Qualified
Dividends and Capital Gain Tax
Worksheet on page 19 to figure your
tax. Your tax may be less if you use this
worksheet.
Line 15 — Other gains or (losses). If
you sold or exchanged assets used in a
U.S. trade or business, see the
Instructions for Form 4797.
Lines 16a and 16b — IRA
distributions. You should receive a
Form 1099-R showing the amount of
any distribution from your individual
retirement arrangement (IRA). Unless
otherwise noted in the line 16a and 16b
instructions, an IRA includes a
traditional IRA, Roth IRA, simplified
employee pension (SEP) IRA, and a
savings incentive match plan for
employees (SIMPLE) IRA. Except as
provided below, leave line 16a blank
and enter the total distribution on
line 16b.
Exception 1. Enter the total
distribution on line 16a if you rolled over
part or all of the distribution from one:
• IRA to another IRA of the same type
(for example, from one traditional IRA
to another traditional IRA), or
• SEP or SIMPLE IRA to a traditional
IRA.
Also, enter “Rollover” next to line
16b. If the total distribution was rolled
over in a qualified rollover, enter -0- on
line 16b. If the total distribution was not
rolled over in a qualified rollover, enter
the part not rolled over on line 16b
unless Exception 2 applies to the part
not rolled over. Generally, a qualified
rollover must be made within 60 days
after the day you received the
distribution. For more details on
rollovers, see Pub. 590, Individual
Retirement Arrangements (IRAs).
If you rolled over the distribution (a)
in 2008, or (b) from an IRA into a
qualified plan (other than an IRA),
attach a statement explaining what you
did.
Exception 2. If any of the following
apply, enter the total distribution on
line 16a and see Form 8606 and its
instructions to figure the amount to
enter on line 16b.
• You received a distribution from an
IRA (other than a Roth IRA) and you
made nondeductible contributions to
any of your traditional or SEP IRAs for
2007 or an earlier year. If you made
nondeductible contributions to these
IRAs for 2007, also see Pub. 590.
Instructions for Form 1040NR
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• You received a distribution from a
Roth IRA. But if either 1 or 2 below
applies, enter -0- on line 16b; you do
not have to see Form 8606 or its
instructions.
1. Distribution code T is shown in
Form 1099-R, box 7, and you made a
contribution (including a conversion) to
a Roth IRA for 2002 or an earlier year.
2. Distribution code Q is shown in
Form 1099-R, box 7.
• You converted part or all of a
traditional, SEP, or SIMPLE IRA to a
Roth IRA in 2007.
• You had a 2006 or 2007 IRA
contribution returned to you, with the
related earnings or less any loss, by the
due date (including extensions) of your
tax return for that year.
• You made excess contributions to
your IRA for an earlier year and had
them returned to you in 2007.
• You recharacterized part or all of a
contribution to a Roth IRA as a
traditional IRA contribution, or vice
versa.
Exception 3. If the distribution is a
qualified charitable distribution (QCD),
enter the total distribution on line 16a. If
the total amount distributed is a QCD,
enter -0- on line 16b. If only part of the
distribution is a QCD, enter the part that
is not a QCD on line 16b unless
Exception 2 applies to that part. Enter
“QCD” next to line 16b.
A QCD is a distribution made directly
by the trustee of your IRA (other than a
SEP or SIMPLE IRA) to an organization
eligible to receive tax-deductible
contributions (with certain exceptions).
You must have been at least age 701/2
when the distribution was made. Your
total QCDs for the year cannot be more
than $100,000. The amount of the QCD
is limited to the amount that otherwise
would be included in your income. If
your IRA includes nondeductible
contributions, the distribution first is
considered to be paid out of otherwise
taxable income. See Pub. 590 for
details.
You cannot claim a charitable
contribution deduction for any
CAUTION QCD not included in your
income.
Exception 4. If the distribution is a
qualified health savings account (HSA)
funding distribution (HFD), enter the
total distribution on line 16a. If the total
amount distributed is an HFD and you
elect to exclude it from income, enter
-0- on line 16b. If only part of the
distribution is an HFD and you elect to
exclude that part from income, enter
the part that is not an HFD on line 16b
unless Exception 2 applies to that part.
Enter “HFD” next to line 16b.
An HFD is a distribution made
directly by the trustee of your IRA
!
Instructions for Form 1040NR
(other than a SEP or SIMPLE IRA) to
your HSA. If eligible, you generally can
elect to exclude an HFD from your
income once in your lifetime. You
cannot exclude more than the limit on
HSA contributions or more than the
amount that otherwise would be
included in your income. If your IRA
includes nondeductible contributions,
the HFD is first considered to be paid
out of otherwise taxable income. See
Pub. 590 for details.
The amount of an HFD reduces
the amount you can contribute
CAUTION to your HSA for the year. If you
fail to maintain eligibility for an HSA for
the 12 months following the HFD, you
may have to report the HFD as income
and pay an additional tax. See Form
8889, Part III.
Note. If you received more than one
distribution, figure the taxable amount
of each distribution and enter the total
of the taxable amounts on line 16b.
Enter the total amount of those
distributions on line 16a.
!
You may have to pay an
additional tax if (a) you received
CAUTION an early distribution from your
IRA and the total was not rolled over, or
(b) you were born before July 1, 1936,
and received less than the minimum
required distribution from your
traditional, SEP, and SIMPLE IRAs.
See the instructions for line 55 on page
21 for details.
Lines 17a and 17b — Pensions and
annuities. Use lines 17a and 17b to
report effectively connected pension
and annuity payments you received.
You should receive a Form 1042-S or
1099-R showing the amount of your
pension and annuity payments,
including distributions from 401(k) and
403(b) plans. For details on rollovers
and lump-sum distributions, see pages
14 and 15. But if this income is not
effectively connected with your U.S.
trade or business, report it on line 82.
!
Do not include the following
payments on lines 17a and 17b.
Instead, report them on line 8.
• Disability pensions received before
you reach the minimum retirement age
set by your employer.
• Corrective distributions (including any
earnings) of excess salary deferrals or
excess contributions to retirement
plans. The plan must advise you of the
year(s) the distributions are includible in
income.
If you received a Form 1042-S
TIP or 1099-R that shows federal
income tax withheld, attach it to
Form 1040NR.
Some annuities are tax-exempt. See
chapter 3 of Pub. 519.
-13-
Note. If you performed services in the
United States, your income generally is
effectively connected with the conduct
of a U.S. trade or business. (See
section 864 for details and exceptions.)
When you receive a pension in a later
year as a result of effectively connected
services, the pension also may be
considered effectively connected with
the conduct of a U.S. trade or business.
Fully taxable pensions and
annuities. If your pension or annuity is
fully taxable, enter it on line 17b; do not
make an entry on line 17a. Your
payments are fully taxable if (a) you did
not contribute to the cost (defined on
page 14) of your pension or annuity, or
(b) you got your entire cost back tax
free before 2007.
If you received a Form RRB-1099-R,
see Pub. 575 for information on how to
report your benefits.
Partially taxable pensions and
annuities. Enter the total pension or
annuity payments you received in 2007
on line 17a. If your Form 1042-S or
Form 1099-R does not show the
taxable amount, you must use the
General Rule explained in Pub. 939,
General Rule for Pensions and
Annuities, to figure the taxable part to
enter on line 17b. But if your annuity
starting date (defined on page 14) was
after July 1, 1986, see Simplified
method on page 14 to find out if you
must use that method to figure the
taxable part.
You can ask the IRS to figure the
taxable part for you for a $380 fee. For
details, see Pub. 939.
If your Form 1099-R shows a taxable
amount, you can report that amount on
line 17b. But you may be able to report
a lower taxable amount by using the
General Rule or the Simplified Method.
If you received Form 1042-S, you must
figure the taxable part by using the
General Rule or the Simplified Method.
Annuity starting date. Your
annuity starting date is the later of the
first day of the first period for which you
received a payment or the date the
plan’s obligations became fixed.
Simplified method. You must use
the Simplified Method if (a) your annuity
starting date (defined above) was after
July 1, 1986, and you used this method
last year to figure the taxable part, or
(b) your annuity starting date was after
November 18, 1996, and both of the
following apply.
• The payments are from a qualified
employee plan, a qualified employee
annuity, or a tax-sheltered annuity.
• On your annuity starting date, either
you were under age 75 or the number
of years of guaranteed payments was
fewer than 5. See Pub. 575 for the
definition of guaranteed payments.
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If you must use the Simplified Method,
complete the worksheet on this page to
figure the taxable part of your pension
or annuity. For more details on the
Simplified Method, see Pub. 575.
Simplified Method Worksheet — Lines
17a and 17b
Keep for Your Records
Before you begin: If you are the beneficiary of a deceased employee or former employee
who died before August 21, 1996, include any death benefit exclusion
that you are entitled to (up to $5,000) in the amount entered on line 2
below.
Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each
separately. Enter the total of the taxable parts on Form 1040NR, line 17b. Enter the total pension
or annuity payments received in 2007 on Form 1040NR, line 17a.
1. Enter the total pension or annuity payments received in 2007. Also, enter this
amount on Form 1040NR, line 17a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter your cost in the plan at the annuity starting date . . . . . . 2.
Note. If you completed this worksheet last year, skip line 3 and
enter the amount from line 4 of last year’s worksheet on line 4
below (even if the amount of your pension or annuity has
changed). Otherwise, go to line 3 . . . . . . . . . . . . . . . . . . . .
3. Enter the appropriate number from Table 1 below. But if your
annuity starting date was after 1997 and the payments are for
your life and that of your beneficiary, enter the appropriate
number from Table 2 below . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . . . 4.
5. Multiply line 4 by the number of months for which this year’s
payments were made. If your annuity starting date was before
1987, skip lines 6 and 7 and enter this amount on line 8.
Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the amount, if any, recovered tax free in years after
1986. If you completed this worksheet last year, enter the
amount from line 10 of last year’s worksheet . . . . . . . . . . . . 6.
7. Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than
zero. Also, enter this amount on Form 1040NR, line 17b. If your Form 1042-S
or Form 1099-R shows a larger amount, use the amount on this line instead of
the amount from Form 1042-S or Form 1099-R . . . . . . . . . . . . . . . . . . . . .
10. Was your annuity starting date before 1987?
Yes.
No.
STOP
1.
8.
9.
Leave line 10 blank.
Add lines 6 and 8. This is the amount you have recovered tax
free through 2007. You will need this number when you fill out
this worksheet next year.
10.
Table 1 for Line 3 Above
IF the age at
annuity starting
date (see page
14) was . . .
55 or under
56 – 60
61 – 65
66 – 70
71 or older
AND your annuity starting date was —
before November 19, 1996,
enter on line 3 . . .
after November 18, 1996,
enter on line 3 . . .
300
260
240
170
120
360
310
260
210
160
Table 2 for Line 3 Above
IF the combined
ages at annuity
starting date
(see page 14)
were . . .
THEN enter on line 3 . . .
110 or under
111 – 120
121 – 130
131 – 140
141 or older
410
360
310
260
210
-14-
Age (or combined ages) at annuity
starting date. If you are the retiree,
use your age on the annuity starting
date. If you are the survivor of a retiree,
use the retiree’s age on his or her
annuity starting date. But if your annuity
starting date was after 1997 and the
payments are for your life and that of
your beneficiary, use your combined
ages on the annuity starting date.
If you are the beneficiary of an
employee who died, see Pub. 575. If
there is more than one beneficiary, see
Pub. 575 to figure each beneficiary’s
taxable amount.
Cost. Your cost is generally your
net investment in the plan as of the
annuity starting date. It does not
include pre-tax contributions. Your net
investment should be shown in Form
1099-R, box 9b, for the first year you
received payments from the plan. You
must figure your net investment if you
received Form 1042-S.
Rollovers. Generally, a qualified
rollover is a tax-free distribution of cash
or other assets from one retirement
plan that is contributed to another plan
within 60 days of receiving the
distribution. Use lines 17a and 17b to
report a qualified rollover, including a
direct rollover, from one qualified
employer’s plan to another or to an IRA
or SEP.
Enter on line 17a the total
distribution before income tax or other
deductions were withheld. This amount
should be shown in Form 1099-R, box
1, or Form 1042-S, box 2. From the
total on line 17a, subtract any
contributions (usually shown in box 5 of
Form 1099-R or figured by you if you
received Form 1042-S) that were
taxable to you when made. From that
result, subtract the amount of the
qualified rollover. Enter the remaining
amount, even if zero, on line 17b. Also
enter “Rollover” next to line 17b.
Special rules apply to partial
rollovers of property. For more details
on rollovers, including distributions
under qualified domestic relations
orders, see Pub. 575.
Lump-sum distributions. If you
received a lump-sum distribution from a
profit-sharing or retirement plan, your
Form 1099-R should have the “Total
distribution” box in box 2b checked.
You need to determine this on your
own if you received Form 1042-S. You
may owe an additional tax if you
received an early distribution from a
qualified retirement plan and the total
amount was not rolled over in a
qualified rollover. For details, see the
instructions for line 55 on page 21.
Enter the total distribution on line
17a and the taxable part on line 17b.
Instructions for Form 1040NR
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You may be able to pay less tax
TIP on the distribution if you were
born before January 2, 1936, or
you are the beneficiary of a deceased
employee who was born before
January 2, 1936. For details, see Form
4972.
Line 20 — Unemployment
compensation. You should receive a
Form 1099-G showing the total
unemployment compensation paid to
you in 2007. If you made contributions
to a governmental unemployment
compensation program, see Pub. 525
to determine the amount to report.
If you received an overpayment of
unemployment compensation in 2007
and you repaid any of it in 2007,
subtract the amount you repaid from
the total amount you received. Enter
the result on line 20. Also, enter
“Repaid” and the amount you repaid on
the dotted line next to line 20. If, in
2007, you repaid unemployment
compensation that you included in
gross income in an earlier year, you
can deduct the amount repaid on
Schedule A (Form 1040NR), line 11.
But if you repaid more than $3,000, see
Repayments in Pub. 525 for details on
how to report the repayment.
Line 21 — Other income. Use this line
to report any other income effectively
connected with your U.S. business that
is not reported elsewhere on your
return or other schedules. List the type
and amount of income. If necessary,
show the required information on an
attached statement. For more details,
see Miscellaneous Income in
Pub. 525. The following are examples
of income to report on line 21.
Taxable distributions from a
Coverdell education savings account
(ESA) or a qualified tuition program
(QTP). Distributions from these
accounts may be taxable if (a) they are
more than the qualified higher
education expenses of the designated
beneficiary in 2007, and (b) they were
not included in a qualified rollover. See
Pub. 970. Nontaxable distributions from
these accounts, including rollovers, do
not have to be reported on Form
1040NR.
You may have to pay an
additional tax if you received a
CAUTION taxable distribution from a
Coverdell ESA or a QTP. See the
Instructions for Form 5329.
!
Taxable distributions from a
health savings account (HSA) or an
Archer MSA. Distributions from an
HSA or an Archer MSA may be taxable
if (a) they are more than the
unreimbursed qualified medical
expenses of the account beneficiary or
account holder in 2007, and (b) they
Instructions for Form 1040NR
were not included in a qualified rollover.
See Pub. 969.
You may have to pay an
additional tax if you received a
CAUTION taxable distribution from an HSA
or Archer MSA. See the Instructions for
Form 8889 for HSAs and the
Instructions for Form 8853 for Archer
MSAs.
Amounts deemed to be income
from an HSA because you failed to
maintain high deductible health plan
coverage. See Form 8889, Part III.
Recapture of a charitable
contribution deduction relating to
the contribution of a fractional
interest in tangible personal
property. See Fractional Interest in
Tangible Personal Property in Pub.
526, Charitable Contributions. Interest
and an additional 10% tax apply to the
amount of the recapture. See the
instructions for line 41 on page xx.
Recapture of a charitable
contribution deduction if the
charitable organization disposes of
the donated property within 3 years
of the contribution. See Recapture if
no exempt use in Pub. 526.
Report other income on page 4 of
Form 1040NR if not effectively
connected with a U.S. trade or
business.
Line 22 — Treaty-exempt income.
Use line 22 to report your total
effectively connected income that is
exempt from tax by a tax treaty. Do not
include this exempt income on line 23.
Also, you must complete item M on
page 5 of Form 1040NR.
!
Adjusted Gross Income
Line 24 — Educator expenses. If you
were an eligible educator in 2007, you
can deduct up to $250 of qualified
expenses you paid in 2007. An eligible
educator is a kindergarten through
grade 12 teacher, instructor, counselor,
principal, or aide in a school for at least
900 hours during a school year.
Qualified expenses include ordinary
and necessary expenses paid in
connection with books, supplies,
equipment (including computer
equipment, software, and services),
and other materials used in the
classroom. An ordinary expense is one
that is common and accepted in your
educational field. A necessary expense
is one that is helpful and appropriate for
your profession as an educator. An
expense does not have to be required
to be considered necessary.
Qualified expenses do not include
expenses for home schooling or for
nonathletic supplies for courses in
health or physical education.
-15-
You must reduce your qualified
expenses by the following amounts.
• Excludable U.S. series EE and I
savings bond interest from Form 8815.
• Nontaxable qualified tuition program
earnings or distributions.
• A nontaxable distribution of Coverdell
education savings account earnings.
• Any reimbursements you received for
these expenses that were not reported
to you in Form W-2, box 1.
Line 25 — Health savings account
(HSA) deduction. You may be able to
take this deduction if contributions
(other than employer contributions,
rollovers, and qualified HSA funding
distributions) were made to your HSA
for 2007. See Form 8889.
Line 26 — Moving expenses.
Employees and self-employed persons
(including partners) can deduct certain
moving expenses. The move must be in
connection with employment that
generates effectively connected
income.
If you moved in connection with your
job or business or started a new job,
you may be able to take this deduction.
But your new workplace must be at
least 50 miles farther from your old
home than your old home was from
your old workplace. If you had no
former workplace, your new workplace
must be at least 50 miles from your old
home. The deduction is generally
limited to moves to or within the United
States or its possessions. If you meet
these requirements, see Pub. 521. Use
Form 3903 to figure the amount to
enter on this line.
Line 27 — Self-employed SEP,
SIMPLE, and qualified plans. If you
were self-employed or a partner, you
may be able to take this deduction. See
Pub. 560 or, if you were a minister,
Pub. 517.
Line 28 — Self-employed health
insurance deduction. If you were
self-employed and had a net profit for
the year, you may be able to deduct the
amount you paid for health insurance
for yourself, your spouse, and your
dependents. The insurance plan must
be established under your business.
But if you were also eligible to
participate in any subsidized health
plan maintained by your or your
spouse’s employer for any month or
part of a month in 2007, amounts paid
for health insurance coverage for that
month cannot be used to figure the
deduction. For example, if you were
eligible to participate in a subsidized
health plan maintained by your
spouse’s employer from September 30
through December 31, you cannot use
amounts paid for health insurance
coverage for September through
December to figure your deduction. For
more details, see Pub. 535.
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Instructions for Form 1040NR
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Note. If, during 2007, you were an
eligible trade adjustment assistance
(TAA) recipient, alternative TAA
recipient, or Pension Benefit Guaranty
Corporation (PBGC) pension recipient,
you must complete Form 8885 before
completing the worksheet below. When
figuring the amount to enter on line 1 of
the worksheet below, do not include:
• Any amounts you included on Form
8885, line 4,
• Any qualified health insurance
premiums you paid to “U.S.
Treasury-HCTC,” or
• Any health coverage tax credit
advance payments shown in box 1 of
Form 1099-H.
If you qualify to take the deduction,
use the worksheet below to figure the
amount you can deduct.
Exception. Use Pub. 535 instead
of the worksheet below to figure your
deduction if either of the following
applies.
• You had more than one source of
income from self-employment.
• You are using amounts paid for
qualified long-term care insurance to
figure the deduction.
Line 29 — Penalty on early
withdrawal of savings. The
Form 1099-INT or Form 1099-OID you
received will show the amount of any
penalty you were charged.
Line 30 — Scholarship and fellowship
grants excluded. If you received a
scholarship or fellowship grant and
were a degree candidate, enter
amounts used for tuition and
course-related expenses (fees, books,
supplies, and equipment), but only to
the extent the amounts are included on
Self-Employed Health Insurance
Deduction Worksheet — Line 28
Before you begin:
⻫
⻫
line 12. See the examples in the
instructions for line 12 on page 12.
Line 31 — IRA deduction.
If you made any nondeductible
TIP contributions to a traditional
individual retirement
arrangement (IRA) for 2007, you must
report them on Form 8606.
If you made contributions to a
traditional IRA for 2007, you may be
able to take an IRA deduction. But you
must have had earned income to do so.
A statement should be sent to you by
May 31, 2008, that shows all
contributions to your traditional IRA for
2007. See Pub. 590 to figure the
amount, if any, of your IRA deduction.
Were you covered by a retirement
plan? If you were covered by a
retirement plan (qualified pension,
profit-sharing (including 401(k)),
annuity, SEP, SIMPLE, etc.) at work or
through self-employment, your IRA
deduction may be reduced or
eliminated. But you can still make
contributions to an IRA even if you
cannot deduct them. In any case, the
income earned on your IRA
contributions is not taxed until it is paid
to you.
The “Retirement plan” box in Form
W-2, box 13, should be checked if you
were covered by a plan at work even if
you were not vested in the plan. You
also are covered by a plan if you were
self-employed and had a SEP,
SIMPLE, or qualified retirement plan.
Special rule for married
individuals. If you checked filing
status box 3, 4, or 5 and you were not
covered by a retirement plan but your
spouse was, you are considered
Keep for Your Records
If, during 2007, you were an eligible trade adjustment
assistance (TAA) recipient, alternative TAA recipient, or
Pension Benefit Guaranty Corporation (PBGC) pension
recipient, see the Note above.
Be sure you have read the Exception above to see if you
can use this worksheet instead of Pub. 535 to figure your
deduction.
1. Enter the total amount paid in 2007 for health insurance coverage
established under your business for 2007 for you, your spouse,
and your dependents. But do not include amounts for any month
you were eligible to participate in an employer-sponsored health
plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter your net profit and any other earned income* from the
business under which the insurance plan is established, minus any
deduction you claim on Form 1040NR, line 27 . . . . . . . . . . . . . . . 2.
3. Self-employed health insurance deduction. Enter the smaller of
line 1 or line 2 here and on Form 1040NR, line 28 . . . . . . . . . . . . 3.
*Earned income includes net earnings and gains from the sale, transfer, or licensing of
property you created. It does not include capital gain income.
-16-
covered by a plan unless you lived
apart from your spouse for all of 2007.
See Pub. 590 for more details.
You may be able to take the
TIP retirement savings contributions
credit. See the instructions for
line 48 on page 20.
Line 32 — Student loan interest
deduction. You can take this
deduction only if all of the following
apply.
• You paid interest in 2007 on a
qualified student loan (see below).
• You checked filing status box 1, 2, or
6.
• Your modified adjusted gross income
(AGI) is less than $70,000. Use lines 2
through 4 of the worksheet on page 17
to figure your modified AGI.
• You are not claimed as a dependent
on someone else’s (such as your
parent’s) 2007 tax return.
Use the worksheet on page 17 to
figure your student loan interest
deduction.
Qualified student loan. This is any
loan you took out to pay the qualified
higher education expenses for any of
the following individuals.
1. Yourself or your spouse.
2. Any person who was your
dependent when the loan was taken
out.
3. Any person you could have
claimed as a dependent for the year the
loan was taken out except that:
a. The person filed a joint return,
b. The person had gross income
that was equal to or more than the
exemption amount for that year ($3,400
for 2007), or
c. You could be claimed as a
dependent on someone else’s return.
The person for whom the expenses
were paid must have been an eligible
student (see page 17). However, a loan
is not a qualified student loan if (a) any
of the proceeds were used for other
purposes, or (b) the loan was from
either a related person or a person who
borrowed the proceeds under a
qualified employer plan or a contract
purchased under such a plan. To find
out who is a related person, see Pub.
970.
Qualified higher education expenses
generally include tuition, fees, room and
board, and related expenses such as
books and supplies. The expenses
must be for education in a degree,
certificate, or similar program at an
eligible educational institution. An
eligible educational institution includes
most colleges, universities, and certain
vocational schools. You must reduce
the expenses by the following benefits.
Instructions for Form 1040NR
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Instructions for Form 1040NR
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• Employer-provided educational
assistance benefits that are not
included in Form(s) W-2, box 1.
• Excludable U.S. series EE and I
savings bond interest from Form 8815.
• A nontaxable distribution of qualified
tuition program earnings.
• A nontaxable distribution of earnings
from Coverdell education savings
account earnings.
• Any scholarship, educational
assistance allowance, or other payment
(but not gifts, inheritances, etc.)
excluded from income.
For more details on these expenses,
see Pub. 970.
An eligible student is a person who:
• Was enrolled in a degree, certificate,
or other program (including a program
of study abroad that was approved for
credit by the institution at which the
student was enrolled) leading to a
recognized educational credential at an
eligible educational institution, and
• Carried at least half the normal
full-time workload for the course of
study he or she was pursuing.
Line 33 — Domestic production
activities deduction. You may be
able to deduct up to 6% of your
qualified production activities income
from the following activities.
1. Construction of real property
performed in the United States.
2. Engineering or architectural
services performed in the United States
for construction of real property in the
United States.
3. Any lease, rental, license, sale,
exchange, or other disposition of:
Student Loan Interest Deduction
Worksheet — Line 32
Before you begin:
⻫
⻫
a. Tangible personal property,
computer software, and sound
recordings that you manufactured,
produced, grew, or extracted in whole
or in significant part within the United
States;
b. Any qualified film you produced;
or
c. Electricity, natural gas, or potable
water you produced in the United
States.
The deduction does not apply to
income derived from:
• The sale of food and beverages you
prepare at a retail establishment;
• Property you leased, licensed, or
rented for use by any related person;
• The transmission or distribution of
electricity, natural gas, or potable water;
or
• The lease, rental, license, sale,
exchange, or other disposition of land.
For details, see Form 8903 and its
instructions.
Line 34. Include in the total on line 34
any of the following write-in
adjustments that are related to your
effectively connected income. To find
out if you can take the deduction, see
the form or publication indicated. On
the dotted line next to line 34, enter the
amount of your deduction and identify it
as indicated.
• Archer MSA deduction (see Form
8853). Identify as “MSA.”
• Performing-arts-related expenses
(see Form 2106 or 2106-EZ). Identify
as “QPA.”
Keep for Your Records
Figure any amount to be entered on the dotted line next
to line 34 (see the instructions for line 34 on this page).
See the instructions for line 32 that begin on page 16.
1. Enter the total interest you paid in 2007 on qualified student loans
(see page 16). Do not enter more than $2,500 . . . . . . . . . . . . . . . .
2. Enter the amount from Form 1040NR, line 23 . . . . . . 2.
3. Enter the total of the amounts from Form 1040NR,
lines 24 through 31, plus any amount you entered on
the dotted line next to line 34 . . . . . . . . . . . . . . . . . 3.
4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . 4.
5. Is line 4 more than $55,000?
❏ No. Skip lines 5 and 6, enter -0- on line 7, and go
to line 8.
❏ Yes. Subtract $55,000 from line 4 . . . . . . . . . . . . 5.
6. Divide line 5 by $15,000. Enter the result as a decimal (rounded to at
least three places). If the result is 1.000 or more, enter 1.000 . . . . .
7. Multiply line 1 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Student loan interest deduction. Subtract line 7 from line 1. Enter
the result here and on Form 1040NR, line 32. Do not include this
amount in figuring any other deduction on your return (such as on
Schedule A (Form 1040NR), Schedule C (Form 1040), Schedule E
(Form 1040), etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Instructions for Form 1040NR
-17-
1.
6.
7.
8.
.
• Reforestation amortization and
expenses (see Pub. 535). Identify as
“RFST.”
• Repayment of supplemental
unemployment benefits under the
Trade Act of 1974 (see Pub. 525).
Identify as “Sub-Pay TRA.”
• Contributions to section
501(c)(18)(D) pension plans (see Pub.
525). Identify as “501(c)(18)(D).”
• Contributions by certain chaplains to
section 403(b) plans (see Pub. 517).
Identify as “403(b).”
• Attorney fees and court costs for
actions settled or decided after October
22, 2004, involving certain unlawful
discrimination claims, but only to the
extent of effectively connected gross
income from such actions (see Pub.
525). Identify as “UDC.”
• Attorney fees and court costs paid by
you in connection with an award from
the IRS for information you provided
after December 19, 2006, that
substantially contributed to the
detection of tax law violations, up to the
amount of the award includible in your
gross income. Identify as “WBF.”
Line 35 — Adjusted gross income. If
line 35 is less than zero, you may have
a net operating loss that you can carry
to another tax year. See Form 1045
and its instructions for details.
Tax Computation on
Income Effectively
Connected With A U.S.
Trade or Business
Line 37 — Itemized deductions.
Enter the total itemized deductions from
line 17 of Schedule A on page 3 of the
form.
Note. Residents of India who were
students or business apprentices may
be able to take the standard deduction
instead of their itemized deductions.
See Pub. 519 for details.
Line 39 — Deduction for exemptions.
You can claim exemptions only to the
extent of your income that is effectively
connected with a U.S. trade or
business.
Individuals. If you are a
nonresident alien individual, multiply
$3,400 by the total number of
exemptions entered on line 7d. If you
were a resident of the Republic of
Korea (South Korea), you must figure
the exemptions for your spouse and
children according to the proportion
your U.S. effectively connected income
bears to your total income. You also
must complete item I on page 5 of the
form. (For details, see Pub. 519.) But
use the worksheet on this page to
figure the amount, if any, to enter on
Page 18 of 48
Instructions for Form 1040NR
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line 39 if your adjusted gross income
from line 36 is more than $156,400 if
you checked filing status box 1 or 2;
$117,300 if you checked filing status
box 3, 4, or 5; or $234,600 if you
checked filing status box 6.
Estates. If you are filing for an
estate, enter $600 on line 39.
Trusts. If you are filing for a trust
whose governing instrument requires it
to distribute all of its income currently,
enter $300 on line 39. If you are filing
for a qualified disability trust (defined in
section 642(b)(2)(C)(ii)), enter $3,400
on line 39. But if the qualified disability
trust’s modified AGI (determined under
section 67(e) without regard to section
642(b)) is more than $156,400, use the
worksheet below to figure the amount
to enter on line 39. If you are filing for
any other trust, enter $100 on line 39.
Deduction for Exemptions
Worksheet — Line 39
See the instructions for line 39 that begin
on page 17.
Line 41 — Tax. Include in the total on
line 41 all of the following taxes that
apply.
• Tax on your taxable income. Figure
the tax using one of the methods
described on this page.
• Tax from Form 8814 (relating to the
election to report child’s interest or
dividends). Check the appropriate box.
• Tax from Form 4972 (relating to
lump-sum distributions). Check the
appropriate box.
• Tax from Form 8889, Part III (relating
to health savings accounts). Check the
appropriate box.
• Additional tax on recapture of a
charitable contribution deduction
relating to the contribution of a
fractional interest in tangible personal
property. See the instructions for line
21 on page 15. Enter the amount and
Keep for Your Records
Caution: If you are filing for a qualified disability trust (on this page), use this
worksheet only if the trust’s modified AGI* is more than $156,400. Also, skip line 1,
enter $3,400 on line 2, enter the trust’s modified AGI on line 3, and enter $156,400 on
line 4.
1. Is the amount on Form 1040NR, line 36, more than the amount shown on line 4
below for your filing status?
❏ No. Stop. Multiply $3,400 by the total number of exemptions
claimed on Form 1040NR, line 7d, and enter the
result on Form 1040NR, line 39.
❏ Yes.
Go to line 2.
2. Multiply $3,400 by the total number of exemptions claimed on
Form 1040NR, line 7d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter the amount from Form 1040NR, line 36 . . . 3.
4. Enter the amount shown below for the filing status
box you checked on page 1 of Form 1040NR:
• Box 1 or 2, enter $156,400
• Box 3, 4, or 5, enter $117,300
• Box 6, enter $234,600
4.
5. Subtract line 4 from line 3. . . . . . . . . . . . . . . . . . 5.
6. Is line 5 more than $122,500 ($61,250 if you
checked filing status box 3, 4, or 5)?
䡺 Yes.
Multiply $1,133 by the total number of
exemptions claimed on Form 1040NR,
line 7d. Enter the result here and on
Form 1040NR, line 39. Do not complete
the rest of this worksheet.
䡺 No.
Divide line 5 by $2,500 ($1,250 if
you checked filing status box 3, 4,
or 5). If the result is not a whole
number, increase it to the next
higher whole number (for example,
increase 0.0004 to 1) . . . . . . . . . . 6.
7. Multiply line 6 by 2% (.02) and enter the result as a decimal . . . . . 7.
.
8. Multiply line 2 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Divide line 8 by 1.5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Deduction for exemptions. Subtract line 9 from line 2. Enter the
result here and on Form 1040NR, line 39 . . . . . . . . . . . . . . . . . . 10.
*Figure the trust’s modified AGI by applying section 67(e) without regard to section
642(b).
-18-
“FITPP” on the dotted line next to line
41.
Tax Table or Tax Computation
Worksheet. If you are filing for an
estate or trust, use the Tax Rate
Schedules on page 46.
Individuals. If your taxable income
(line 40) is less than $100,000, you
must use the Tax Table that begins on
page 33 to figure your tax. Be sure you
use the correct column. If you checked
filing status box 3, 4, or 5, you must use
the Married filing separately column. If
your taxable income is $100,000 or
more, use the Tax Computation
Worksheet on page 45.
Exception. Do not use the Tax Table,
Tax Computation Worksheet, or Tax
Rate Schedules to figure your tax if
either of the following applies.
• You are required to figure your tax
using Form 8615, the Qualified
Dividends and Capital Gain Tax
Worksheet on page 19, or the Schedule
D Tax Worksheet.
• You use Schedule J (Form 1040) (for
farming or fishing income) to figure your
tax.
Form 8615. You generally must use
Form 8615 to figure the tax for any
child who was under age 18 at the end
of 2007, and who had more than
$1,700 of investment income, such as
taxable interest, ordinary dividends, or
capital gains (including capital gain
distributions), that is effectively
connected with a U.S. trade or
business. But if neither of the child’s
parents was alive at the end of 2007,
do not use Form 8615 to figure the
child’s tax. Also, a child born on
January 1, 1990, is considered to be
age 18 at the end of 2007. Do not use
Form 8615 for such a child.
Schedule D Tax Worksheet. If you
have to file Schedule D (Form 1040)
and Schedule D, line 18 or line 19, is
more than zero, use the Schedule D
Tax Worksheet on page D-10 of the
Instructions for Schedule D to figure
your tax.
Qualified Dividends and Capital Gain
Tax Worksheet. If you do not have to
use the Schedule D Tax Worksheet
(see above) and any of the following
apply, use the worksheet on page 19 to
figure your tax.
• You reported qualified dividends on
Form 1040NR, line 10b.
• You do not have to file Schedule D
(Form 1040) and you reported capital
gain distributions on Form 1040NR, line
14.
• You are filing Schedule D and
Schedule D, lines 15 and 16, are both
more than zero.
Schedule J (Form 1040). If you had
income from farming or fishing, your tax
may be less if you choose to figure it
using income averaging on Schedule J.
Instructions for Form 1040NR
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Instructions for Form 1040NR
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Line 42 — Alternative minimum tax.
The tax law gives special treatment to
some kinds of income and allows
special deductions and credits for some
kinds of expenses. If you benefit from
these provisions, you may have to pay
a minimum amount of tax through the
alternative minimum tax. This tax is
figured on Form 6251 for individuals. If
you are filing for an estate or trust, see
Schedule I (Form 1041) and its
instructions to find out if you owe this
tax.
If you have any of the adjustments or
preferences from the list on this page or
you are claiming a net operating loss
deduction, a general business credit, or
the foreign tax credit, you must
complete Form 6251. Otherwise, to see
if you should complete Form 6251, add
the amount on line 38 of Form 1040NR
to the amounts on lines 3 and 15 of
Schedule A (Form 1040NR). If the total
is more than the dollar amount shown
below that applies to you, fill in Form
6251.
• $33,750 if you checked filing status
box 1 or 2.
• $22,500 if you checked filing status
box 3, 4, or 5.
• $45,000 if you checked filing status
• Alternative motor vehicle credit.
• Alternative fuel vehicle refueling
Disposition of U.S. real property
interests. If you disposed of a U.S.
real property interest at a gain, you
must make a special computation to
see if you owe this tax. For details, see
the Instructions for Form 6251.
• Credit for prior year minimum tax.
box 6.
Adjustments and Preferences:
• Accelerated depreciation.
• Stock by exercising an incentive
stock option and you did not dispose of
the stock in the same year.
• Tax-exempt interest from private
activity bonds.
• Intangible drilling, circulation,
research, experimental, or mining
costs.
• Amortization of pollution-control
facilities or depletion.
• Income or (loss) from tax-shelter
farm activities or passive activities.
• Income from long-term contracts not
figured using the
percentage-of-completion method.
• Alternative minimum tax adjustments
from an estate, trust, electing large
partnership, or cooperative.
• Section 1202 exclusion.
• Qualified electric vehicle credit.
Qualified Dividends and Capital Gain Tax Worksheet — Line 41
Before you begin:
⻫
⻫
property credit.
Form 6251 should be filled in for
a child who was under age 18 at
CAUTION the end of 2007 if the child’s
adjusted gross income from Form
1040NR, line 36, exceeds the child’s
earned income by more than $6,300.
!
Credits
Line 44 — Credit for child and
dependent care expenses. You may
be able to take this credit if you paid
someone to care for your qualifying
child under age 13 or your dependent
or spouse who could not care for
himself or herself. For details, see the
Instructions for Form 2441.
Line 45 — Residential energy credits.
Complete Form 5695 to claim either of
the following credits.
Nonbusiness energy property
credit. You may be able to take this
credit for any of the following
improvements to your main home
located in the United States in 2007 if
Keep for Your Records
See the instructions for line 41 on page 18 to see if you can use this worksheet to figure your tax.
If you do not have to file Schedule D (Form 1040) and you received capital gain distributions, be sure
you checked the box on line 14 of Form 1040NR.
1. Enter the amount from Form 1040NR, line 40 . . . . . . . . . . . . . . . .
1.
2. Enter the amount from Form 1040NR, line 10b . . . . . . . . . . . . . . .
2.
3. Are you filing Schedule D (Form 1040)? . . . . . . . . . . . . . . . . . . . .
❏ Yes. Enter the smaller of line 15 or 16 of Schedule D. If either
line 15 or line 16 is a loss, enter -0-.
3.
❏ No. Enter the amount from Form 1040NR, line 14.
4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . .
5.
6. Enter the smaller of:
• The amount on line 1, or
• $31,850 if you checked filing status box 1, 2, 3, 4, or 5; or
$63,700 if you checked filing status box 6 . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . 6.
7. Is the amount on line 5 equal to or more than the amount on
line 6?
❏ Yes. Skip lines 7 through 9; go to line 10 and check the “No” box.
❏ No. Enter the amount from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Multiply line 8 by 5% (.05) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. Are the amounts on lines 4 and 8 the same?
❏ Yes. Skip lines 10 through 13; go to line 14.
❏ No. Enter the smaller of line 1 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Enter the amount from line 8 (if line 8 is blank, enter -0-) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Subtract line 11 from line 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Multiply line 12 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14. Figure the tax on the amount on line 5. Use the Tax Table or Tax Computation Worksheet, whichever applies*
15. Add lines 9,13, and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16. Figure the tax on the amount on line 1. Use the Tax Table or Tax Computation Worksheet, whichever applies*
17. Tax on all taxable income. Enter the smaller of line 15 or line 16 here and on Form 1040NR, line 41 . . . . . .
}
}
*Estates and trusts must use the Tax Rate Schedules.
Instructions for Form 1040NR
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9.
13.
14.
15.
16.
17.
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they are new and meet certain
requirements for energy efficiency.
• Any insulation material or system
primarily designed to reduce heat gain
or loss in your home.
• Exterior windows (including
skylights).
• Exterior doors.
• A metal roof with pigmented coatings
primarily designed to reduce heat gain
in your home.
You also may be able to claim this
credit for the cost of any of the following
items if the items meet certain
performance and quality standards.
• Certain electric heat pump water
heaters, electric heat pumps,
geothermal heat pumps, central air
conditioners, and natural gas, propane,
or oil water heaters.
• A qualified natural gas, propane, or
oil furnace or hot water boiler.
• An advanced main air circulating fan
used in a natural gas, propane, or oil
furnace.
For details, see the Instructions for
Form 5695.
Residential energy efficient
property credit. You may be able to
take this credit if you paid for any of the
following during 2007.
• Qualified solar electric property for
use in your home located in the United
States.
• Qualified solar water heating property
for use in your home located in the
United States.
• Qualified fuel cell property installed
on or in connection with your main
home located in the United States.
For details, see the Instructions for
Form 5695.
Special rule. If you are a member
of a condominium management
association for a condominium you own
or a tenant-stockholder in a cooperative
housing corporation, you are treated as
having paid your proportionate share of
any costs of such association or
corporation for purposes of these
credits.
Line 46 — Foreign tax credit. If you
paid income tax to a foreign country,
you may be able to take this credit, but
only if you:
1. Report income from foreign
sources (see Foreign Income Taxed by
the United States on page 6), and
2. Have paid or owe foreign tax on
that income.
Generally, you must complete and
attach Form 1116 to take this credit.
Exception. You do not have to
complete Form 1116 to take this credit
if all six of the following apply.
1. Form 1040NR is being filed for a
nonresident alien individual and not an
estate or trust.
2. All of your gross foreign source
income is from the passive category
(which includes most interest and
dividend income).
3. All the income and any foreign
taxes paid on it were reported to you on
qualified payee statements, such as
Form 1099-INT, Form 1099-DIV, or
similar substitute statements.
4. If you have dividend income from
shares of stock, you held those shares
for at least 16 days.
5. The total of your foreign taxes is
not more than $300.
6. All of your foreign taxes were:
a. Legally owed and not eligible for
a refund, and
b. Paid to countries that are
recognized by the United States and do
not support terrorism.
Note. If you need more information
about these requirements, see the
Instructions for Form 1116.
If you meet all six requirements,
enter on line 46 the smaller of your total
foreign taxes or the amount on Form
1040NR, line 41. If you do not meet all
six requirements, see Form 1116 to find
out if you can take the credit.
Line 47 — Child tax credit. This credit
is for people who have a qualifying
child as defined beginning below. It is in
addition to the credit for child and
dependent care expenses on Form
1040NR, line 44.
Three steps to take the child tax
credit.
1. Make sure you have a qualifying
child for the child tax credit (defined
beginning below).
2. Make sure for each qualifying
child you either checked the box on
Form 1040NR, line 7c, column (4), or
completed Form 8901 (if the child is not
your dependent).
3. Answer the questions in the Who
Must Use Pub. 972 chart below to see
if you can use the Child Tax Credit
Worksheet on page 21 or if you must
use Pub. 972.
Qualifying child for child tax
credit. A qualifying child for purposes
of the child tax credit is a child who:
• Was under age 17 at the end of
2007.
• Is your son, daughter, stepchild,
foster child, brother, sister, stepbrother,
stepsister, or a descendant of any of
them (for example, your grandchild,
niece, or nephew).
• Is a U.S. citizen, a U.S. national, or a
resident alien.
• Did not provide over half of his or her
own support for 2007.
• Lived with you for more than half of
2007. Temporary absences, such as for
school, vacation, or medical care, count
as time lived in the home.
An adopted child is always treated as
your own child. An adopted child
includes a child lawfully placed with you
for legal adoption.
Line 48 — Retirement savings
contributions credit. You may be
able to take this credit if you made (a)
contributions to a traditional or Roth
IRA; (b) elective deferrals to a 401(k) or
403(b) plan (including designated Roth
contributions) or to a governmental 457,
SEP, or SIMPLE plan; (c) voluntary
employee contributions to a qualified
retirement plan (including the federal
Thrift Savings Plan); or (d) contributions
to a 501(c)(18)(D) plan.
However, you cannot take the credit
if either of the following applies.
• The amount on Form 1040NR, line
36, is more than $26,000.
• The person(s) who made the
qualified contribution or elective deferral
(a) was born after January 1, 1990, (b)
is claimed as a dependent on someone
else’s 2007 tax return, or (c) was a
student (defined below).
You were a student if during any part
of 5 calendar months of 2007 you:
• Were enrolled as a full-time student
at a school, or
• Took a full-time, on-farm training
course given by a school or a state,
county, or local government agency. A
school includes a technical, trade, and
mechanical school. It does not include
Who Must Use Pub. 972
1. Is the amount on Form 1040NR, line 36, more than the amount shown below for
your filing status?
• Filing status 1, 2, or 6 — $75,000
• Filing status 3, 4, or 5 — $55,000
❏ Yes. Stop. You must use Pub. 972 to figure your credit.
❏ No. Go to line 2.
2. Are you claiming either of the following credits?
• Retirement savings contribution credit, Form 8880.
• Adoption credit, Form 8839.
❏ Yes. Stop. You must use Pub. 972 to figure your child tax credit. You also will
need the form(s) listed above for any credit(s) you are claiming.
❏ No. Use the worksheet on page 21 to figure your child tax credit.
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Instructions for Form 1040NR
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an on-the-job training course,
correspondence school, or school
offering courses only through the
Internet.
For more details, see Form 8880.
Line 49. Include the following credits
on line 49 and check the appropriate
box(es). To find out if you can take the
credit, see the form indicated.
• Mortgage interest credit. If a state or
local government gave you a mortgage
credit certificate, see Form 8396.
• District of Columbia first-time
homebuyer credit. See Form 8859.
• Adoption credit. If you paid expenses
to adopt a child or you adopted a child
with special needs and the adoption
became final in 2007, see the
Instructions for Form 8839.
Line 50 — Other credits. Include the
following credits on line 50 and check
the appropriate box(es). If box c is
checked, also enter the applicable form
number. To find out if you can take the
credit, see the form or publication
indicated.
• Credit for prior year minimum tax. If
you paid alternative minimum tax in a
prior year, see Form 8801.
• Qualified electric vehicle credit. This
credit does not apply to vehicles placed
in service after 2006. However, you
may be able to take the credit if you got
Child Tax Credit Worksheet — Line 47
!
CAUTION
a 2007 Schedule K-1 showing the
credit or have an unallowed passive
activity credit from a prior year. See
Form 8834.
• General business credit. This credit
consists of a number of credits that
usually apply only to individuals who
are partners, self-employed, or who
have rental property. See Form 3800 or
Pub. 334.
• Empowerment zone and renewal
community employment credit. See
Form 8844.
• Credit for alcohol used as fuel. See
Form 6478.
• Renewable electricity, refined coal,
and Indian coal production credit for
electricity and refined coal produced at
facilities placed in service after October
22, 2004, and Indian coal produced at
facilities placed in service after August
8, 2005. See Form 8835, Section B.
• Work opportunity credit. See Form
5884.
• Credit for employer social security
and Medicare taxes paid on certain
tips. See Form 8846.
• New York Liberty Zone business
employee credit. If you have a
carryforward credit from Form 8884,
see the instructions for Form 5884.
• Clean renewable energy bond credit.
See Form 8912.
Keep for Your Records
• To be a qualifying child for the child tax credit, the child must be under
age 17 at the end of 2007 and meet the other requirements listed in the
instructions for line 47 beginning on page 20.
• Do not use this worksheet if you answered “Yes” to question 1 or 2 in
Who Must Use Pub. 972 on page 20. Instead, use Pub. 972.
• If you are claiming the mortgage interest credit or the District of Columbia
first-time homebuyer credit, complete the applicable credit form (Form 8396
or Form 8859, respectively) before you start this worksheet.
1. Number of qualifying children:
X $1,000.
Enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Enter the amount from Form 1040NR, line 43 . . . . . . . . 2.
3. Enter the total of the amounts from Form 1040NR, lines
44 through 46, plus the amounts, if any, from Form
8396, line 13, and Form 8859, line 13 . . . . . . . . . . . . . 3.
4. Are the amounts on lines 2 and 3 the same?
Yes. STOP. You cannot take this credit because there is no tax to
reduce. However, you may be able to take the additional child tax
credit. See the TIP below.
No. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Is the amount on line 1 more than the amount on line 4?
Yes. Enter the amount from line 4. Also, you may be able to take
the additional child tax credit. See the TIP below.
No. Enter the amount from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . 5.
This is your child tax credit. Enter this amount on Form 1040NR,
line 47.
TIP: You may be able to take the additional child tax credit on Form 1040NR,
line 62, if you answered “Yes” on line 4 or line 5 above.
• First, complete your Form 1040NR through line 61.
• Then, use Form 8812 to figure any additional child tax credit.
Instructions for Form 1040NR
-21-
• Credit for Gulf tax credit bonds. See
Form 8912.
• Alternative motor vehicle credit. If
you placed an alternative motor vehicle
(such as a qualified hybrid vehicle) in
service during 2007, see Form 8910.
• Alternative fuel vehicle refueling
property credit. See Form 8911.
Other Taxes
Line 54 — Unreported social security
and Medicare tax from Forms 4137
and 8919. Enter the total of any taxes
from Form 4137 and Form 8919. Check
the appropriate box(es).
Form 4137. If you received tips of
$20 or more in any month and you did
not report the full amount to your
employer, you must pay the social
security and Medicare or railroad
retirement (RRTA) tax on the
unreported tips. You must also pay this
tax if your Form(s) W-2 shows allocated
tips that you are including in your
income on Form 1040NR, line 8.
To figure the social security and
Medicare tax, use Form 4137. If you
owe RRTA tax, contact your employer.
Your employer will figure and collect the
RRTA tax.
You may be charged a penalty
equal to 50% of the social
CAUTION security and Medicare tax due
on tips you received but did not report
to your employer.
Form 8919. If you are an employee
who received wages from an employer
who did not withhold social security and
Medicare tax from your wages, use
Form 8919 to figure your share of the
unreported tax. Include the amount
from line 6 of Form 8919 on Form
1040NR, line 8.
Line 55 — Additional tax on IRAs,
other qualified retirement plans, etc.
If any of the following apply, see Form
5329 and its instructions to find out if
you owe this tax and if you must file
Form 5329.
1. You received an early distribution
from (a) an IRA or other qualified
retirement plan, (b) an annuity,
or (c) a modified endowment contract
entered into after June 20, 1988, and
the total distribution was not rolled over
in a qualified rollover contribution.
2. Excess contributions were made
to your IRAs, Coverdell education
savings accounts (ESAs), Archer
MSAs, or health savings accounts.
3. You received taxable distributions
from Coverdell ESAs or qualified tuition
programs.
4. You were born before July 1,
1936, and did not take the minimum
required distribution from your IRA or
other qualified retirement plan.
!
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Exception. If only item (1) applies
to you and distribution code 1 is
correctly shown in your Form 1099-R,
box 7, you do not have to file Form
5329. Instead, multiply the taxable
amount of the distribution by 10% (.10)
and enter the result on line 55. The
taxable amount of the distribution is the
part of the distribution you reported on
Form 1040NR, line 16b or line 17b, or
on Form 4972. Also, enter “No” on the
dotted line next to line 55 to indicate
that you do not have to file Form 5329.
But if distribution code 1 is incorrectly
shown in Form 1099-R, box 7, you
received a Form 1042-S for the
distribution, or you qualify for an
exception for qualified higher education
expenses or qualified first-time
homebuyer distributions, you must file
Form 5329.
Line 56 — Transportation tax.
Nonresident alien individuals are
subject to a 4% tax on U.S. source
gross transportation income that is not
effectively connected with a U.S. trade
or business. However, the term U.S.
source gross transportation income
does not include any such income that
is taxable in a possession of the United
States under the provisions of the
Internal Revenue Code as applied to
that possession.
For purposes of this tax,
transportation income will be treated as
not effectively connected with the
conduct of a trade or business in the
United States unless:
1. You had a fixed place of business
in the United States involved in the
earning of transportation income, and
2. At least 90% of your U.S. source
gross transportation income was
attributable to regularly scheduled
transportation. Or, in the case of
income from the leasing of a vessel or
aircraft, it was attributable to a fixed
place of business in the United States.
See sections 887 and 863 for rules,
definitions, and exceptions.
You may be exempt from this tax
because of a treaty or an exchange of
notes between the United States and
the country of which you are a resident.
If the country of which you are a
resident does not impose tax on the
shipping or aircraft income of U.S.
persons, you may also be exempt from
this tax. If you are exempt from the tax
for one of these reasons, you must
attach a statement to Form 1040NR
identifying your country of residence
and the treaty, note, or law and
provisions under which you claim
exemption from the tax.
If you owe this tax, you must attach
a statement to your return that includes
the information described in Pub. 519.
Line 57 — Household employment
taxes. If any of the following apply,
see Schedule H (Form 1040) and its
instructions to find out if you owe these
taxes.
1. You paid any one household
employee (defined below) cash wages
of $1,500 or more in 2007. Cash wages
include wages paid by check, money
order, etc.
2. You withheld federal income tax
during 2007 at the request of any
household employee.
3. You paid total cash wages of
$1,000 or more in any calendar quarter
of 2006 or 2007 to household
employees.
For purposes of item 1, do not
TIP count amounts paid to an
employee who was under age
18 at any time in 2007 and was a
student.
Household employee. Any person
who does household work is a
household employee if you can control
what will be done and how it will be
done. Household work includes work
done in or around your home by
babysitters, nannies, health aides,
maids, yard workers, and similar
domestic workers.
Line 58 — Total tax. Include in the
total on line 58 any of the following
taxes. To find out if you owe the tax,
see the form or publication indicated.
On the dotted line next to line 58, enter
the amount of the tax and identify it as
indicated.
Additional taxes on the following.
• Health savings account distributions
(see Form 8889, Part II). Identify as
“HSA.”
• Archer MSA distributions (see Form
8853). Identify as “MSA.”
• Medicare Advantage MSA
distributions (see Form 8853). Identify
as “Med MSA.”
Recapture of the following credits.
• Investment credit (see Form 4255).
Identify as “ICR.”
• Low-income housing credit (see
Form 8611). Identify as “LIHCR.”
• Qualified electric vehicle credit (see
Form 8834). Identify as “QEVCR.”
• Indian employment credit (see Form
8845). Identify as “IECR.”
• New markets credit (see Form 8874).
Identify as “NMCR.”
• Credit for employer-provided
childcare facilities and services (see
Form 8882). Identify as “ECCFR.”
Recapture of federal mortgage
subsidy. If you sold your home in
2007 and it was financed (in whole or in
part) from the proceeds of any
tax-exempt qualified mortgage bond or
you claimed the mortgage interest
credit, see Form 8828. Identify as
“FMSR.”
-22-
Section 72(m)(5) excess benefits
tax. (See Pub. 560.) Identify as
“Sec. 72(m)(5).”
Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance. This tax
should be shown in your Form W-2,
box 12, with codes A and B or M and N.
Identify as “UT.”
Golden parachute payments. If
you received an excess parachute
payment (EPP), you must pay a 20%
tax on it. This tax should be shown in
your Form W-2, box 12, with code K. If
you received a Form 1099-MISC, the
tax is 20% of the EPP shown in box 13.
Identify as “EPP.”
Tax on accumulation distribution
of trusts. Enter the amount from Form
4970 and identify as “ADT.”
Excise tax on insider stock
compensation from an expatriated
corporation. You may owe a 15%
excise tax on the value of nonstatutory
stock options and certain other
stock-based compensation held by you
or a member of your family from an
expatriated corporation or its expanded
affiliated group in which you were an
officer, director, or more-than-10%
owner. See Internal Revenue Code
section 4985. Identify as “ISC.”
Additional tax on income you
received from a nonqualified
deferred compensation plan that
fails to meet certain requirements.
This income should be shown in Form
W-2, box 12, with code Z, or in Form
1099-MISC, box 15b. The tax is 20% of
the amount required to be included in
income plus an interest amount
determined under section
409A(1)(B)(ii). See Internal Revenue
Code section 409A(a)(1)(B) for details.
Identify as “NQDC.”
Interest on the tax due on
installment income from the sale of
certain residential lots and
timeshares. Identify as “453(l)(3).”
Interest on the deferred tax on
gain from certain installment sales
with a sales price over $150,000.
Identify as “453A(c).”
Payments
Line 59 — Federal income tax
withheld. Enter all federal income tax
withheld on your effectively connected
income from Forms W-2 and 1099-R.
The amount withheld should be shown
in Form W-2, box 2, and in Form
1099-R, box 4. If line 59 includes
amounts withheld as shown on Form
1099-R, attach the Form 1099-R to the
front of your return. Also, include in the
total for line 59 any tax withheld from
Form 1042-S, box 7, that was withheld
on:
Instructions for Form 1040NR
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• Scholarship or fellowship grants, or
• Pensions that you included on line
17a or 17b.
If you received a 2007 Form 1099
showing federal income tax withheld on
dividends, taxable or tax-exempt
interest income, or other income you
received, include the amount withheld
in the total on line 59. This should be
shown in Form 1099, box 4.
Do not include on line 59
amounts withheld on income not
CAUTION effectively connected with a
U.S. trade or business. Those amounts
should be reported in column (a) on
page 4. They are then carried over to
page 2, line 66.
Line 60 — 2007 estimated tax
payments. Enter any estimated
federal income tax payments you made
using Form 1040-ES (NR) for 2007.
Include any overpayment from your
2006 return that you applied to your
2007 estimated tax.
Name change. If you changed your
name because of marriage, divorce,
etc., and you made estimated tax
payments using your former name,
attach a statement to the front of Form
1040NR. On the statement, list all of
the payments you made in 2007 and
show the name(s) and identifying
number(s) under which you made them.
Line 61 — Excess social security and
tier 1 RRTA tax withheld. If you had
more than one employer for 2007 and
total wages of more than $97,500, too
much social security or tier 1 railroad
retirement (RRTA) tax may have been
withheld. You can take a credit on this
line for the amount withheld in excess
of $6,045. But if any one employer
withheld more than $6,045, you cannot
claim the excess on your return. The
employer should adjust the tax for you.
If the employer does not adjust the
overcollection, you can file a claim for
refund using Form 843.
You cannot claim a refund for
excess tier 2 RRTA tax on Form
1040NR. Instead, use Form 843.
For more details, see Pub. 505.
Line 62 — Additional child tax credit.
This credit is for certain people who
have at least one qualifying child as
defined in the instructions for line 47
that begin on page 20. The additional
child tax credit may give you a refund
even if you do not owe any tax.
To take the credit:
1. Be sure you figured the amount,
if any, of your child tax credit. See the
instructions for line 47 that begin on
page 20.
2. Read the TIP at the end of your
Child Tax Credit Worksheet on page
21. Use Form 8812 to see if you can
take the additional child tax credit, but
!
Instructions for Form 1040NR
only if you meet the conditions given in
that TIP.
Line 63 — Amount paid with
Form 4868 (request for extension).
If you filed Form 4868 to get an
automatic extension of time to file Form
1040NR, enter any amount you paid
with that form or by electronic funds
withdrawal or credit card. If you paid by
credit card, do not include on line 63
the convenience fee you were charged.
Line 64 — Other payments. Check
the box(es) on line 64 to report any
credit from Form 2439, 4136, or 8885.
Line 65 — Credit for amount paid with
Form 1040-C. Enter any amount you
paid with Form 1040-C for 2007.
Line 66 — U.S. tax withheld at source.
Enter on line 66 the amount you show
on page 4, line 86. Be sure to attach a
copy of all Form(s) 1042-S,
SSA-1042S, RRB-1042S, or similar
form(s).
Lines 67a and 67b — U.S. tax
withheld at source by partnerships
under section 1446. Enter on line 67a
any tax withheld by a partnership
shown on Form(s) 8805. Enter on
line 67b any tax withheld by a
partnership shown on Form(s) 1042-S.
Be sure to attach a copy of all Form(s)
8805 and 1042-S.
Lines 68a and 68b — U.S. tax
withheld on dispositions of U.S. real
property interests. Enter on line 68a
any tax withheld on dispositions of U.S.
real property interests from Form(s)
8288-A. Enter on line 68b any tax
withheld on dispositions of U.S. real
property interests from Form(s) 1042-S.
Be sure to attach a copy of all Form(s)
8288-A and 1042-S.
Line 69 — Refundable credit for prior
year minimum tax. If you have an
unused minimum tax credit
carryforward from 2003, you may be
able to claim a part of the amount as a
refundable credit. Enter on line 69 the
amount, if any, from Form 8801, line
27.
Refund
Line 71 — Amount overpaid. If
line 71 is under $1, we will send a
refund only on written request.
If the amount you overpaid is
TIP large, you may be able to
decrease the amount of income
tax withheld from your pay by filing a
new Form W-4. See Income Tax
Withholding and Estimated Tax
Payments for Individuals for 2008 on
page 30.
Refund offset. If you owe past-due
federal tax, state income tax, child
support, spousal support, or certain
federal nontax debts, such as student
-23-
loans, all or part of the overpayment on
line 71 may be used (offset) to pay the
past-due amount. Offsets for federal
taxes are made by the IRS. All other
offsets are made by the Treasury
Department’s Financial Management
Service (FMS). For federal tax offsets,
you will receive a notice from the IRS.
For all other offsets, you will receive a
notice from FMS. To find out if you may
have an offset or if you have any
questions about it, contact the
agency(ies) to which you owe the debt.
Lines 72a through 72d — Direct
deposit of refund.
DIRECT DEPOSIT
Simple. Safe. Secure.
Fast Refunds! Choose direct deposit – a
fast, simple, safe, secure way to have your
refund deposited automatically to your
checking or savings account, including an
individual retirement arrangement (IRA).
See the information on IRAs on page 24.
Why Use Direct Deposit?
• You get your refund faster by direct
deposit than you do by check.
• Payment is more secure — there is
no check that can get lost or stolen.
• It is more convenient. You do not
have to make a trip to the bank to
deposit your check.
• It saves tax dollars. It costs the
government less to refund by direct
deposit.
If you want us to directly deposit the
amount shown on line 72a to your
checking or savings account, including
an IRA, at a U.S. bank or other financial
institution (such as a mutual fund,
brokerage firm, or credit union) in the
United States:
• Check the box on line 72a and attach
Form 8888 if you want to split the direct
deposit of your refund among two or
three accounts, or
• Complete lines 72b through 72d if
you want your refund deposited to only
one account.
Otherwise, we will send you a check.
Note. If you do not want your refund
directly deposited to your account, do
not check the box on line 72a. Draw a
line through the boxes on lines 72b and
72d.
The IRS is not responsible for a
lost refund if you enter the
CAUTION wrong account information.
Check with your financial institution to
get the correct routing and account
numbers and to make sure your direct
deposit will be accepted. Do not use
the routing number on a deposit slip if it
is different from the routing number on
your checks.
!
If the direct deposit to your
account(s) is different from the amount
Page 24 of 48
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you expected, you will receive an
explanation in the mail about 2 weeks
after your refund is deposited.
Line 72a. If you want to split the
direct deposit of your refund among two
or three accounts, check the box on
line 72a and attach Form 8888. If you
want your refund deposited to only one
account, do not check the box on box
72a, but instead complete lines 72b
through 72d.
Line 72b. The routing number must
be nine digits. The first two digits must
be 01 through 12 or 21 through 32.
Otherwise, the direct deposit will be
rejected and a check sent instead. On
the sample check below, the routing
number is 250250025. Rufus and Mary
Maple would use that routing number
unless their financial institution
instructed them to use a different
routing number for direct deposits.
Your check may state that it is
payable through a financial institution
different from the one at which you
have your checking account. If so, do
not use the routing number on that
check. Instead, contact your financial
institution for the correct routing number
to enter on line 72b.
Line 72c. Check the appropriate
box for the type of account. Do not
check more than one box. If the deposit
is to an IRA, ask your financial
institution whether you should check
the “Checking” or “Savings” box. You
must check the correct box to ensure
your deposit is accepted.
Line 72d. The account number
can be up to 17 characters (both
numbers and letters). Include hyphens
but omit spaces and special symbols.
Enter the number from left to right and
leave any unused boxes blank. On the
sample check below, the account
number is 20202086. Do not include
the check number.
Individual Retirement Arrangement
(IRA). You can have your refund
directly deposited to a traditional IRA,
Roth IRA, or SEP-IRA, but not a
SIMPLE IRA. You must establish the
IRA at a bank or other financial
institution before you request direct
deposit. Make sure your direct deposit
will be accepted. You also must notify
the trustee of your account of the year
to which the deposit is to be applied. If
you do not, the trustee can assume the
deposit is for the year during which you
are filing the return. For example, if you
file your 2007 return during 2008 and
do not notify the trustee in advance, the
trustee can assume the deposit to your
IRA is for 2008. If you designate your
deposit to be for 2007, you must verify
that the deposit actually was made to
the account by the due date of the
return (without regard to extensions). If
the deposit is not made to your account
by the due date of the return (without
regard to extensions), the deposit is not
an IRA contribution for 2007. You must
file an amended 2007 return and
reduce any IRA deduction and any
retirement savings contributions credit
you claimed.
You may be able to contribute
up to $4,000 ($5,000 if age 50
CAUTION or older at the end of 2007) to a
traditional IRA or Roth IRA for 2007.
The limit for 2008 is $5,000 ($6,000 if
age 50 or older at the end of 2008).
You may owe a penalty if your
contributions exceed these limits.
!
For more information on IRAs,
TIP see Pub. 590.
Line 73 — Applied to 2008 estimated
tax. Enter on line 73 the amount, if
any, of the overpayment on line 71 you
want applied to your 2008 estimated
tax. This election cannot be changed
later.
Sample Check—Lines 72b Through 72d
1234
RUFUS MAPLE
MARY MAPLE
123 Main Street
Anyplace, LA 70000
䊲
PL
E
15-0000/0000
SA
ANYPLACE BANK
Anyplace, LA 70000
$
M
PAY TO THE
ORDER OF
Routing
Number
Account
Number
(line 72b)
(line 72d)
DOLLARS
Do not include
the check number
For
䊲
"’86". 1234
|:250250025|:202020
Note: The routing and account numbers may appear in different places on your check.
-24-
Amount You Owe
Line 74 — Amount you owe.
To save interest and penalties,
TIP pay your taxes in full by the due
date. You do not have to pay if
line 74 is under $1.
Include any estimated tax penalty
from line 75 in the amount you enter on
line 74.
You can pay by check, money order,
credit card, or the electronic federal tax
payment system. Do not include any
estimated tax payment for 2008 in your
check, money order, or amount you
charge. Instead, make the estimated
tax payment separately.
To pay by check or money order.
Make your check or money order
payable to the “United States Treasury”
for the full amount due. Do not send
cash. Do not attach the payment to
your return. Write “2007 Form 1040NR”
and your name, address, daytime
phone number, and SSN or ITIN on
your payment.
To help process your payment, enter
the amount on the right side of the
check like this: $ XXX.XX. Do not use
dashes or lines (for example,
do not
XX
enter “XXX – ” or “XXX 100”).
To pay by credit card. You can use
your American Express® Card,
Discover® Card, MasterCard® card, or
Visa® card. To pay by credit card, call
toll-free or visit the website of either
service provider listed on the next page
and follow the instructions. You will be
asked to provide your social security
number (SSN). If you do not have and
are not eligible to get an SSN, use your
IRS-issued individual taxpayer
identification number (ITIN) instead.
A convenience fee will be charged
by the service provider based on the
amount you are paying. Fees may vary
between the providers. You will be told
what the fee is during the transaction
and you will have the option to either
continue or cancel the transaction. You
also can find out what the fee will be by
calling the provider’s toll-free
automated customer service number or
visiting the provider’s website shown
below.
If you pay by credit card before filing
your return, please enter on page 1 of
Form 1040NR in the upper left corner
the confirmation number you were
given at the end of the transaction and
the amount you charged (not including
the convenience fee).
Link2Gov Corporation
1-888-PAY-1040SM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.com
Instructions for Form 1040NR
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Official Payments Corporation
1-800-2PAY-TAXSM (1-800-272-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com
To pay by electronic federal tax
payment system (EFTPS). You also
can pay using EFTPS, a free tax
payment system that allows you to
make payments online or by phone. For
more information or details on enrolling,
visit www.eftps.com or, if you are in the
United States, call Customer Service at
1-800-316-6541. TTY/TDD help is
available by calling 1-800-733-4829.
You may need to (a) increase
TIP the amount of income tax
withheld from your pay by filing
a new Form W-4, or (b) make estimated
tax payments for 2008. See Income
Tax Withholding and Estimated Tax
Payments for Individuals for 2008 on
page 30.
What if you cannot pay? If you
cannot pay the full amount shown on
line 74 when you file, you can ask to
make monthly installment payments for
the full or a partial amount. You may
have up to 60 months to pay. However,
even if your request to pay in
installments is granted, you will be
charged interest and may be charged a
late payment penalty on the tax not
paid by the date due. You also must
pay a fee. To limit the interest and
penalty charges, pay as much of the
tax as possible when you file. But
before requesting an installment
agreement, you should consider other
less costly alternatives, such as a bank
loan or credit card payment.
To ask for an installment agreement,
you can apply online or use Form 9465.
To apply online, go to www.irs.gov, use
the pull-down menu under “I need to...”
and select “Set Up a Payment Plan.” If
you use Form 9465, you should receive
a response to your request for
installments within 30 days. But if you
file your return after March 31, it may
take us longer to reply.
Line 75 — Estimated tax penalty.
You may owe this penalty if:
• Line 74 is at least $1,000 and it is
more than 10% of the tax shown on
your return, or
• You did not pay enough estimated
tax by any of the due dates. This is true
even if you are due a refund.
For most people, the “tax shown on
your return” is the amount on line 58
minus the total of any amounts shown
on line 62 and Forms 8828, 4137,
4136, 5329 (Parts III through VIII only),
8885, and 8919. Also, subtract from
line 58 any tax on an excess parachute
payment, any excise tax on insider
stock compensation of an expatriated
Instructions for Form 1040NR
corporation, and any uncollected social
security and Medicare or RRTA tax on
tips or group-term life insurance. When
figuring the amount on line 58, include
the amount on line 57 only if line 59 is
more than zero or you would owe the
penalty even if you did not include
those taxes. But if you entered an
amount on Schedule H (Form 1040),
line 7, include the total of that amount
plus the amount on Form 1040NR, line
57.
Exception. You will not owe the
penalty if your 2006 tax return was for a
tax year of 12 full months and either of
the following applies.
1. You had no tax shown on your
2006 return and you were a U.S. citizen
or resident for all of 2006, or
2. The total of lines 59, 60, 61, and
65 through 68b on your 2007 return is
at least as much as the tax shown on
your 2006 return. Your estimated tax
payments for 2007 must have been
made on time and for the required
amount.
If your 2006 adjusted gross
income was over $150,000
CAUTION (over $75,000 if you checked
filing status box 3, 4, or 5 for 2007),
item (2) applies only if the total of lines
59, 60, 61, and 65 through 68b on your
2007 tax return is at least 110% of the
tax shown on your 2006 return. This
rule does not apply to farmers and
fishermen.
Figuring the penalty. If the
Exception above does not apply and
you choose to figure the penalty
yourself, see Form 2210 (or Form
2210-F for farmers and fishermen) to
find out if you owe the penalty. If you
do, you can use the form to figure the
amount.
!
Enter the penalty on line 75. Add the
penalty to any tax due and enter the
total on line 74. If you are due a refund,
subtract the penalty from the
overpayment you show on line 71. Do
not file Form 2210 with your return
unless Form 2210 indicates that you
must do so. Instead, keep it for your
records.
Because Form 2210 is
TIP complicated, you can leave line
75 blank and the IRS will figure
the penalty and send you a bill. We will
not charge you interest on the penalty if
you pay by the date specified on the
bill. If your income varied during the
year, the annualized income installment
method may reduce the amount of your
penalty. But you must file Form 2210
because the IRS cannot figure your
penalty under this method. See the
Instructions for Form 2210 for other
situations in which you may be able to
lower your penalty by filing Form 2210.
-25-
Third Party Designee
If you want to allow a friend, family
member, or any other person you
choose to discuss your 2007 tax return
with the IRS, check the “Yes” box in the
“Third Party Designee” area of your
return. Also, enter the designee’s
name, U.S. phone number, and any
five numbers the designee chooses as
his or her personal identification
number (PIN). But if you want to allow
the paid preparer who signed your
return to discuss it with the IRS, just
enter “Preparer” in the space for the
designee’s name. You do not have to
provide the other information
requested.
If you check the “Yes” box, you are
authorizing the IRS to call the designee
to answer any questions that may arise
during the processing of your return.
You also are authorizing the designee
to:
• Give the IRS any information that is
missing from your return,
• Call the IRS for information about the
processing of your return or the status
of your refund or payment(s),
• Receive copies of notices or
transcripts related to your return, upon
request, and
• Respond to certain IRS notices about
math errors, offsets, and return
preparation.
You are not authorizing the designee
to receive any refund check, bind you
to anything (including any additional tax
liability), or otherwise represent you
before the IRS. If you want to expand
the designee’s authorization, see Pub.
947.
The authorization will end
automatically no later than the due date
(without regard to extensions) for filing
your 2008 tax return (see When To File
on page 4). If you wish to revoke the
authorization before it ends, see Pub.
947.
Signature
See Reminders beginning on page 30
after you complete pages 3, 4, and 5 of
the form.
Instructions for
Schedule A, Itemized
Deductions
Do not include on Schedule A
items deducted elsewhere such
CAUTION as on Form 1040NR or
Schedule C, C-EZ, E, or F (Form 1040).
!
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State and Local Income
Taxes
Lines 1 Through 3
You can deduct state and local income
taxes you paid or that were withheld
from your salary during 2007 on income
connected with a U.S. trade or
business. If, during 2007, you received
any refunds of, or credits for, income
tax paid in earlier years, do not subtract
them from the amount you deduct here.
Instead, see the instructions for
Form 1040NR, line 11, beginning on
page 11.
Gifts to U.S. Charities
Lines 4 Through 7
You can deduct contributions or gifts
you gave to U.S. organizations that are
religious, charitable, educational,
scientific, or literary in purpose. You
also can deduct what you gave to
organizations that work to prevent
cruelty to children or animals.
To verify an organization’s charitable
status, you can:
• Check with the organization to which
you made the donation. The
organization should be able to provide
you with verification of its charitable
status.
• See Pub. 78 for a list of most
qualified organizations. You can access
Pub. 78 at www.irs.gov under Charities
and Non-Profits.
• If in the United States, call our Tax
Exempt/Government Entities Customer
Account Services at 1-877-829-5500.
Examples of U.S. qualified charitable
organizations include the following.
• Churches, mosques, synagogues,
temples, etc.
• Boy Scouts, Boys and Girls Clubs of
America, CARE, Girl Scouts, Goodwill
Industries, Red Cross, Salvation Army,
United Way, etc.
• Fraternal orders, if the gifts will be
used for the purposes listed above.
• Veterans’ and certain cultural groups.
• Nonprofit schools, hospitals, and
organizations whose purpose is to find
a cure for, or help people who have,
arthritis, asthma, birth defects, cancer,
cerebral palsy, cystic fibrosis, diabetes,
heart disease, hemophilia, mental
illness or retardation, multiple sclerosis,
muscular dystrophy, tuberculosis, etc.
• Federal, state, and local
governments if the gifts are solely for
public purposes.
Contributions you can deduct.
Contributions can be in cash (you must
keep a bank record such as a canceled
check or a written record from the
charity showing the name of the
organization and the date and amount
given), property, or out-of-pocket
expenses you paid to do volunteer work
for the kinds of organizations described
earlier. If you drove to and from the
volunteer work, you can take the actual
cost of gas and oil or 14 cents a mile.
Add parking and tolls to the amount you
claim under either method. But do not
deduct any amounts that were repaid to
you.
Gifts from which you benefit. If you
made a gift and received a benefit in
return, such as food, entertainment, or
merchandise, you generally can deduct
only the amount that is more than the
value of the benefit. But this rule does
not apply to certain membership
benefits provided in return for an
annual payment of $75 or less. For
details, see Pub. 526.
Example. You paid $70 to a
charitable organization to attend a
fund-raising dinner and the value of the
dinner was $40. You can deduct only
$30.
Gifts of $250 or more. You can
deduct a gift of $250 or more only if you
have a statement from the charitable
organization showing the information in
(1) and (2) below.
1. The amount of any money
contributed and a description (but not
value) of any property donated.
2. Whether the organization did or
did not give you any goods or services
in return for your contribution. If you did
receive any goods or services, a
description and estimate of the value
must be included. If you received only
intangible religious benefits (such as
admission to a religious ceremony), the
organization must state this, but it does
not have to describe or value the
benefit.
In figuring whether a gift is $250 or
more, do not combine separate
donations. For example, if you gave
your church $25 each week for a total
of $1,300, treat each $25 payment as a
separate gift. If you made donations
through payroll deductions, treat each
deduction from each paycheck as a
separate gift. See Pub. 526 if you made
a separate gift of $250 or more through
payroll deduction.
You must get the statement by
TIP the date you file your return or
the due date (including
extensions) for filing your return,
whichever is earlier. Do not attach the
statement to your return. Instead, keep
it for your records.
Limit on the amount you can deduct.
See Pub. 526 to figure the amount of
your deduction if any of the following
applies.
1. Your cash contributions or
contributions of ordinary income
-26-
property are more than 30% of the
amount on Form 1040NR, line 36.
2. Your gifts of capital gain property
are more than 20% of the amount on
Form 1040NR, line 36.
3. You gave gifts of property that
increased in value or gave gifts of the
use of property.
Contributions you cannot deduct.
• Travel expenses (including meals
and lodging) while away from home,
unless there was no significant element
of personal pleasure, recreation, or
vacation in the travel.
• Political contributions.
• Dues, fees, or bills paid to country
clubs, lodges, fraternal orders, or
similar groups.
• Cost of raffle, bingo, or lottery tickets.
• Cost of tuition. But you may be able
to deduct this expense on line 9. See
page 27.
• Value of your time or services.
• Value of blood given to a blood bank.
• The transfer of a future interest in
tangible personal property (generally,
until the entire interest has been
transferred).
• Gifts to individuals and groups that
are run for personal profit.
• Gifts to foreign organizations. But
you may be able to deduct gifts to
certain U.S. organizations that transfer
funds to foreign charities and certain
Canadian, Israeli, and Mexican
charities. See Pub. 526 for details.
• Gifts to organizations engaged in
certain political activities that are of
direct financial interest to your trade or
business. See section 170(f)(9).
• Gifts to groups whose purpose is to
lobby for changes in the laws.
• Gifts to civic leagues, social and
sports clubs, labor unions, and
chambers of commerce.
• Value of benefits received in
connection with a contribution to a
charitable organization. See Pub. 526
for exceptions.
Line 4
Enter the total gifts you made in cash or
by check (including out-of-pocket
expenses).
Line 5
Enter your contributions of property. If
you gave used items, such as clothing
or furniture, deduct their fair market
value at the time you gave them. Fair
market value is what a willing buyer
would pay a willing seller when neither
has to buy or sell and both are aware of
the conditions of the sale. For more
details on determining the value of
donated property, see Pub. 561.
If the amount of your deduction is
more than $500, you must complete
and attach Form 8283. For this
purpose, the “amount of your
Instructions for Form 1040NR
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deduction” means your deduction
before applying any income limits that
could result in a carryover of
contributions. If you deduct more than
$500 for a contribution of a motor
vehicle, boat, or airplane, you also must
attach a statement from the charitable
organization to your return. The
organization may use Form 1098-C to
provide the required information. If your
total deduction is over $5,000, you also
may have to get appraisals of the
values of the donated property. This
amount is $500 for certain contributions
of clothing and household items (see
below). See Form 8283 and its
instructions for details.
Contributions of clothing and
household items. A deduction for
these contributions will be allowed only
if the items are in good used condition
or better. However, this rule does not
apply to a contribution of any single
item for which a deduction of more than
$500 is claimed and for which you
include a qualified appraisal and Form
8283 with your tax return.
Recordkeeping. If you gave property,
you should keep a receipt or written
statement from the organization you
gave the property to, or a reliable
written record, that shows the
organization’s name and address, the
date and location of the gift, and a
description of the property. For each
gift of property, you also should keep
reliable written records that include:
• How you figured the property’s value
at the time you gave it. If the value was
determined by an appraisal, keep a
signed copy of the appraisal.
• The cost or other basis of the
property if you must reduce it by any
ordinary income or capital gain that
would have resulted if the property had
been sold at its fair market value.
• How you figured your deduction if
you chose to reduce your deduction for
gifts of capital gain property.
• Any conditions attached to the gift.
If your total deduction for gifts of
property is over $500, you gave
CAUTION less than your entire interest in
the property, or you made a “qualified
conservation contribution,” your records
should contain additional information.
See Pub. 526 for details.
!
Casualty and Theft Losses
Line 8
Complete and attach Form 4684 to
figure the amount of your loss to enter
on line 8.
You may be able to deduct part or all
of each loss caused by theft,
vandalism, fire, storm, or similar
causes, and car, boat, and other
accidents. You also may be able to
deduct money you had in a financial
institution but lost because of the
insolvency or bankruptcy of the
institution.
You can deduct nonbusiness
casualty or theft losses only to the
extent that:
1. The amount of each separate
casualty or theft loss is more than
$100, and
2. The total amount of all losses
during the year (reduced by the $100
limit discussed in (1) above) is more
than 10% of the amount shown on
Form 1040NR, line 36.
Special rules apply if you had both
gains and losses from nonbusiness
casualties or thefts. See Form 4684
and its instructions for details.
Use Schedule A, line 11, to deduct
the costs of proving that you had a
property loss. Examples of these costs
are appraisal fees and photographs
used to establish the amount of your
loss.
For information on federal disaster
area losses, see Pub. 547.
Job Expenses and Certain
Miscellaneous Deductions
Note. Miscellaneous deductions are
allowed only if and to the extent they
are directly related to your effectively
connected income. You can deduct
only the part of these expenses that
exceeds 2% of the amount on Form
1040NR, line 36.
Pub. 529 discusses the types of
expenses you can and cannot deduct.
Examples of Expenses You
Cannot Deduct
• Political contributions.
• Legal expenses for personal matters
that do not produce taxable income.
• Lost or misplaced cash or property.
• Expenses for meals during regular or
extra work hours.
Line 6
Enter any carryover of contributions
that you could not deduct in an earlier
year because they exceeded your
adjusted gross income limit. See
Pub. 526 for details.
Instructions for Form 1040NR
• The cost of entertaining friends.
• Commuting expenses. See Pub. 529
for the definition of commuting.
• Travel expenses for employment
away from home if that period of
employment exceeds 1 year.
• Travel as a form of education.
-27-
• Expenses of attending a seminar,
convention, or similar meeting unless it
is related to your employment.
• Club dues. See Pub. 529 for
exceptions.
• Expenses of adopting a child. But
you may be able to take a credit for
adoption expenses. See Form 8839 for
details.
• Fines and penalties.
• Expenses of producing tax-exempt
income.
Line 9
Enter the total ordinary and necessary
job expenses you paid for which you
were not reimbursed. (Amounts your
employer included in box 1 of your
Form W-2 are not considered
reimbursements.)
An ordinary expense is one that is
common and accepted in your field of
trade, business, or profession. A
necessary expense is one that is
helpful and appropriate for your
business. An expense does not have to
be required to be considered
necessary.
But you must fill in and attach
Form 2106 if either (1) or (2) below
applies.
1. You claim any travel,
transportation, meal, or entertainment
expenses for your job.
2. Your employer paid you for any
of your job expenses that you otherwise
would report on line 9.
If you used your own vehicle
TIP and item (2) above does not
apply, you may be able to file
Form 2106-EZ instead.
If you do not have to file Form 2106
or 2106-EZ, list the type and amount of
each expense on the dotted lines next
to line 9. If you need more space,
attach a statement showing the type
and amount of each expense. Enter
one total on line 9.
!
CAUTION
Do not include on line 9 any
educator expenses you
deducted on Form 1040NR, line
24.
Examples of other expenses to
include on line 9 are:
• Safety equipment, small tools, and
supplies needed for your job.
• Uniforms required by your employer
that are not suitable for ordinary wear.
• Protective clothing required in your
work, such as hard hats, safety shoes,
and glasses.
• Physical examinations required by
your employer.
• Dues to professional organizations
and chambers of commerce.
• Subscriptions to professional
journals.
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• Fees to employment agencies and
other costs to look for a new job in your
present occupation, even if you do not
get a new job.
• Certain business use of part of your
home. For details, including limits that
apply, see Pub. 587.
• Certain educational expenses. For
details, see Pub. 970.
Line 10
Enter the fees you paid for preparation
of your tax return. If you paid your tax
by credit card, do not include the
convenience fee you were charged.
• Certain losses on nonfederally
insured deposits in an insolvent or
bankrupt financial institution. For
details, including limits that apply, see
Pub. 529.
• Casualty and theft losses of property
used in performing services as an
employee from Form 4684, lines 32 and
38b, or Form 4797, line 18a.
• Deduction for repayment of amounts
under a claim of right if $3,000 or less.
Other Miscellaneous
Deductions
Line 11
Line 16
Enter the total amount you paid to
produce or collect taxable income and
manage or protect property held for
earning income. But do not include any
personal expenses. List the type and
amount of each expense on the dotted
lines next to line 11. If you need more
space, attach a statement showing the
type and amount of each expense.
Enter one total on line 11.
List the type and amount of each
expense on the dotted lines next to line
16. Enter one total on line 16.
Examples of these expenses are:
• Casualty and theft losses of
income-producing property from Form
4684, lines 32 and 38b, or Form 4797,
line 18a.
• Loss from other activities from
Schedule K-1 (Form 1065-B), box 2.
• Deduction for repayment of amounts
under a claim of right if over $3,000.
See Pub. 525 for details.
• Certain unrecovered investment in a
pension.
• Impairment-related work expenses of
a disabled person.
Examples of expenses to include on
line 11 are:
• Certain legal and accounting fees.
• Clerical help and office rent.
• Custodial (for example, trust account)
fees.
• Your share of the investment
expenses of a regulated investment
company.
Itemized Deductions
Worksheet — Line 17
For more details, see Pub. 529.
Keep for Your Records
1. Add the amounts on Schedule A, lines 3, 7, 8, 15, and 16
1.
2. Enter the total of the amount on Schedule A, line 8, plus
any casualty or theft losses included on line 16 . . . . . . . . 2.
Caution: Be sure your casualty or theft losses are clearly
identified on the dotted lines next to line 16.
3. Is the amount on line 2 less than the amount on line 1?
❏ No. Stop. Your deduction is not limited. Enter the
amount from line 1 above on Schedule A, line 17.
❏ Yes. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . 3.
4. Multiply line 3 above by 80% (.80)
4.
5. Enter the amount from Form
1040NR, line 36 . . . . . . . . . . . . . 5.
6. Enter: $156,400 ($78,200 if you
checked filing status box 3, 4, or 5)
6.
7. Is the amount on line 6 less than the
amount on line 5?
❏ No. Stop. Your deduction is not
limited. Enter the amount from
line 1 above on Schedule A, line
17.
❏ Yes. Subtract line 6 from line 5
7.
8. Multiply line 7 above by 3% (.03) . . 8.
9. Enter the smaller of line 4 or line 8 . . . . . . . . . . . . . . . . . 9.
10. Divide line 9 by 3.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Total itemized deductions. Subtract line 11 from line 1.
Enter the result here and on Schedule A, line 17 . . . . . . . 12.
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Total Itemized Deductions
Line 17
Use the worksheet on this page to
figure the amount to enter on line 17 if
the amount on Form 1040NR, line 36,
is over $156,400 ($78,200 if you
checked filing status box 3, 4, or 5).
Tax on Income Not
Effectively Connected
With a U.S. Trade or
Business (Page 4)
The following items are generally taxed
at 30% if they are not effectively
connected with your U.S. trade or
business. The rate may be lower if your
country of residence and the United
States have a treaty setting lower rates.
Table 1 in Pub. 901 summarizes which
countries have such treaties and what
the rates are.
The 30% tax applies only to amounts
included in gross income. For example,
the tax applies only to the part of a
periodic annuity or pension payment
that is subject to tax; it does not apply
to the part that is a return of your cost.
The following list gives only a
general idea of the type of income to
include on page 4. (For more
information, see Pub. 519.) Include the
following only to the extent the amount
received is not effectively connected
with the conduct of a trade or business
in the United States.
1. Income that is fixed or periodic,
such as interest (other than original
issue discount), dividends, rents,
salaries, wages, premiums, annuities,
other compensation, or alimony
received. Other items of income, such
as royalties, also may be subject to the
30% tax.
Exceptions. The following items of
interest and dividend income that you
received as a nonresident alien
generally are exempt from the 30% tax.
• Interest from a U.S. bank, savings
and loan association, or similar
institution, and from certain deposits
with U.S. insurance companies.
• Portfolio interest on obligations
issued after July 18, 1984.
• Interest-related dividends received
from a mutual fund.
• Short-term capital gain dividends
from a mutual fund only if you were
present in the United States for less
than 183 days during the tax year.
• U.S. source dividends paid by
certain foreign corporations.
For more information, see Pub. 519.
2. Gains, other than capital gains,
from the sale or exchange of patents,
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copyrights, and other intangible
property.
3. Original issue discount (OID). If
you sold or exchanged the obligation,
include in income the OID that accrued
while you held the obligation minus the
amount previously included in income.
If you received a payment on an OID
obligation, see Pub. 519.
4. Capital gains in excess of capital
losses from U.S. sources during 2007.
Include these gains only if you were in
the United States at least 183 days
during 2007. They are not subject to
U.S. tax if you were in the United
States less than 183 days during the
tax year. In determining your net gain,
do not use the capital loss carryover.
Losses from sales or exchanges of
capital assets in excess of similar gains
are not allowed.
If you had a gain or loss on
disposing of a U.S. real property
interest, see Dispositions of U.S. Real
Property Interests on page 6.
5. Prizes, awards, and certain
gambling winnings. Proceeds from
lotteries, raffles, etc., are gambling
winnings (see section 871(j) for
exceptions). You must report the full
amount of your winnings. You cannot
offset losses against winnings and
report the difference.
Note. Residents of Canada may claim
gambling losses, but only to the extent
of gambling winnings. They should
report both their total gambling
winnings and their total gambling losses
on the dotted line on line 85 (or attach a
separate schedule if more space is
needed). If they have net gambling
winnings (after offsetting their total
gambling losses against their total
gambling winnings), they should include
this net amount on line 85, column (d).
Social security benefits (and tier 1
railroad retirement benefits treated
as social security). 85% of the U.S.
social security and equivalent railroad
retirement benefits you received are
taxable. This amount is treated as U.S.
source income not effectively
connected with a U.S. trade or
business. It is subject to the 30% tax
rate, unless exempt or taxed at a
reduced rate under a U.S. tax treaty.
Social security benefits include any
monthly benefit under title II of the
Social Security Act or the part of a tier 1
railroad retirement benefit treated as a
social security benefit. They do not
include any Supplemental Security
Income (SSI) payments.
You should receive a Form
SSA-1042S showing the total social
security benefits paid to you in 2007
and the amount of any benefits you
repaid in 2007. If you received railroad
retirement benefits treated as social
Instructions for Form 1040NR
security, you should receive a Form
RRB-1042S.
Enter 85% of the total amount from
box 5 of all of your Forms SSA-1042S
and Forms RRB-1042S in the
appropriate column of line 83 of
Form 1040NR. Enter any federal tax
withheld in column (a) of line 83. Attach
a copy of each Form SSA-1042S and
RRB-1042S to Form 1040NR.
Withholding of tax at the source.
Tax must be withheld at the source on
certain income from U.S. sources paid
to nonresident aliens. The withholding
is generally at the 30% rate. There are
exceptions to the general rule, and tax
treaties with various countries may
provide a lower rate or exempt certain
income from withholding. The tax must
be withheld by the person who pays
fixed or determinable annual or periodic
income to nonresident aliens. The
income subject to this withholding
should be reported on page 4 of Form
1040NR. For details, see Pub. 519,
Pub. 515, and section 1441 and its
regulations.
Other Information
(Page 5)
Item D
Enter your current nonimmigrant status.
For example, enter your current
nonimmigrant status shown on your
current U.S. Citizenship and
Immigration Services (USCIS) Form
I-94, Arrival-Departure Record. If your
status has changed while in the United
States, enter the date of change. If your
status has not changed, enter “N/A.”
Item E
You are generally required to enter
your date of entry into the United States
that pertains to your current
nonimmigrant status (for example, the
date of arrival shown on your most
recent USCIS Form I-94).
Exception. If you are claiming a tax
treaty benefit that is determined by
reference to more than one date of
arrival, enter the earlier date of arrival.
For example, you are currently claiming
treaty benefits (as a teacher) under
article 20 of the tax treaty between the
United States and the Republic of
Korea (South Korea). You previously
claimed treaty benefits (as a student)
under article 21 of that treaty. Under
article 21, paragraph 4, of that treaty,
the combination of consecutive
exemptions under articles 20 and 21
may not extend beyond 5 tax years
from the date you entered the United
States as a student. If article 21,
paragraph 4, of that treaty applies,
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enter in item E the date you entered the
United States as a student.
Item M
If you are a resident of a treaty country
(that is, you qualify as a resident of that
country within the meaning of the tax
treaty between the United States and
that country), you must know the terms
of the tax treaty between the United
States and the treaty country to
properly complete item M. You may
download the complete text of most
U.S. tax treaties at www.irs.gov.
Technical explanations for many of
those treaties are also available at that
site. Also, see Pub. 901 for a quick
reference guide to the provisions of
U.S. tax treaties.
If you are claiming treaty benefits on
Form 1040NR, you must provide all of
the information requested in item M.
If you are claiming tax treaty
benefits and you failed to submit
CAUTION adequate documentation to a
withholding agent, you must attach all
information that otherwise would have
been required on the withholding
document (for example, all information
required on Form W-8BEN or
Form 8233).
!
Treaty-based return position
disclosure. If you take the position
that a treaty of the United States
overrides or modifies any provision of
the Internal Revenue Code and that
position reduces (or potentially
reduces) your tax, you must report
certain information on Form 8833 and
attach it to Form 1040NR.
You can be charged a $1,000
penalty for each failure to report the
required information. For more details,
see Form 8833 and Regulations section
301.6114-1.
Exceptions. You do not have to file
Form 8833 for any of the following
situations.
1. You claim a treaty reduces the
withholding tax on interest, dividends,
rents, royalties, or other fixed or
determinable annual or periodic income
ordinarily subject to the 30% rate.
2. You claim a treaty reduces or
modifies the taxation of income from
dependent personal services, pensions,
annuities, social security and other
public pensions, or income of artists,
athletes, students, trainees, or
teachers. This includes taxable
scholarship and fellowship grants.
3. You claim an International Social
Security Agreement or a Diplomatic or
Consular Agreement reduces or
modifies the taxation of income.
4. You are a partner in a partnership
or a beneficiary of an estate or trust
and the partnership, estate, or trust
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reports the required information on its
return.
5. The payments or items of income
that otherwise are required to be
disclosed total no more than $10,000.
Item P
If you expatriated, see Special Rules
for Former U.S. Citizens and Former
U.S. Long-Term Residents beginning
on page 7 for details on how to answer
the question in item P and for
information that must be included in the
annual information statement, if
required. If you are a former U.S.
long-term resident filing a dual-status
return for your last year of U.S.
residency, you must also attach Form
8854. See Dual-Status Taxpayers that
begins on page 5.
Item R
If you received total compensation of
$250,000 or more for 2007 and you are
using an alternative basis to determine
the source, check the box in item R.
Total compensation includes all
compensation from sources within and
without the United States.
If you are required to check the box
in item R, you must attach a statement
to your return. For details about the
statement and the alternative basis, see
Services performed partly inside and
partly outside the United States on
page 10.
Reminders
Sign and Date Your Return
Form 1040NR is not considered a valid
return unless you sign it. You can have
an agent in the United States prepare
and sign your return if you could not do
so for one of the following reasons:
• You were ill.
• You were not in the United States at
any time during the 60 days before the
return was due.
• For other reasons that you explained
in writing to the Internal Revenue
Service Center, Austin, TX 73301-0215,
U.S.A., and that the IRS approved.
A return prepared by an agent must
be accompanied by a power of
attorney. Form 2848 may be used for
this purpose.
Be sure to date your return and
show your occupation(s) in the United
States in the space provided. If you
have someone prepare your return, you
are still responsible for the correctness
of the return.
Child’s return. If your child cannot
sign the return, you can sign the child’s
name in the space provided. Then, add
“By (your signature), parent for minor
child.”
Paid preparer must sign your return.
Generally, anyone you pay to prepare
your return must sign it in the space
provided. The preparer must give you a
copy of the return for your records.
Someone who prepares your return but
does not charge you should not sign
your return.
Income Tax Withholding and
Estimated Tax Payments for
Individuals for 2008
If the amount you owe or the amount
you overpaid is large, you may be able
to file a new Form W-4 with your
employer to change the amount of
income tax withheld from your 2008
pay. For details on how to complete
Form W-4, see the Instructions for
Form 8233.
In general, you do not have to make
estimated tax payments if you expect
that your 2008 Form 1040NR will show
a tax refund or a tax balance due the
IRS of less than $1,000. If your total
estimated tax (including any household
employment taxes or alternative
minimum tax) for 2008 is $1,000 or
more, see Form 1040-ES(NR). It has a
worksheet you can use to see if you
have to make estimated tax payments.
However, if you expect to be a resident
of Puerto Rico during all of 2008 and
you must pay estimated tax, use Form
1040-ES.
Secure Your Tax Records from
Identity Theft
Identity theft occurs when someone
uses your personal information such as
your name, social security number
(SSN), or other identifying information,
without your permission, to commit
fraud or other crimes. An identity thief
may use your SSN to get a job or may
file a tax return using your SSN to
receive a refund.
To reduce your risk:
• Protect your SSN,
• Ensure your employer is protecting
your SSN, and
• Be careful when choosing a tax
preparer.
Call the IRS at 1-800-829-1040 if
you think your identity has been used
inappropriately for tax purposes.
Victims of identity theft who are
experiencing economic harm or a
systemic problem, or are seeking help
in resolving tax problems that have not
been resolved through normal
channels, may be eligible for Taxpayer
Advocate Service (TAS) assistance.
You can reach TAS by calling the TAS
toll-free case intake line at
1-877-777-4778 or TTY/TDD
1-800-829-4059.
Protect yourself from suspicious
emails or phishing schemes.
Phishing is the creation and use of
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email and websites designed to mimic
legitimate business emails and
websites. The most common form is the
act of sending an email to a user falsely
claiming to be an established legitimate
enterprise in an attempt to scam the
user into surrendering private
information that will be used for identity
theft.
The IRS does not initiate contacts
with taxpayers via emails. Also, the IRS
does not request detailed personal
information through email or ask
taxpayers for the PIN numbers,
passwords, or similar secret access
information for their credit card, bank,
or other financial accounts.
If you receive an unsolicited email
claiming to be from the IRS, forward
this message to: phishing@irs.gov. You
may also report misuse of the IRS
name, logo, forms, or other IRS
property to the Treasury Inspector
General for Tax Administration toll-free
at 1-800-366-4484. You can forward
suspicious emails to the Federal Trade
Commission at: spam@uce.gov or
contact them at www.consumer.gov/
idtheft or 1-877-IDTHEFT (438-4338).
Visit the IRS website at www.irs.gov
to learn more about identity theft and
how to reduce your risk.
Gift To Reduce Debt Held By
the Public
If you wish to make such a gift, make a
check payable to “Bureau of the Public
Debt.” You can send it to: Bureau of the
Public Debt, Department G, P.O. Box
2188, Parkersburg, WV 26106-2188. Or
you can enclose the check with your
income tax return when you file. Do not
add your gift to any tax you may owe.
See page 24 for details on how to pay
any tax you owe.
You may be able to deduct this
TIP gift on your 2008 tax return as a
charitable contribution.
Address Change
If you move after filing your return,
always notify the IRS of your new
address. To do this, use Form 8822.
How Long Should Records Be
Kept?
Keep a copy of your tax return,
worksheets you used, and records of all
items appearing on it (such as Forms
W-2, 1099, and 1042-S) until the
statute of limitations runs out for that
return. Usually, this is 3 years from the
date the return was due or filed, or 2
years from the date the tax was paid,
whichever is later. You should keep
some records longer. For example,
keep property records (including those
on your home) as long as they are
needed to figure the basis of the
Instructions for Form 1040NR
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original or replacement property. For
more details, see Pub. 552.
Amended Return
File Form 1040X to change a return
you already filed. Also, use
Form 1040X if you filed Form 1040NR
and you should have filed a Form 1040,
1040A, or 1040EZ, or vice versa.
Generally, Form 1040X must be filed
within 3 years after the date the original
return was filed, or within 2 years after
the date the tax was paid, whichever is
later. But you may have more time to
file Form 1040X if you are physically or
mentally unable to manage your
financial affairs. See Pub. 556 for
details.
Requesting a Copy of Your Tax
Return
If you need a copy of your tax return,
use Form 4506. There is a $39 fee for
each return requested. If your main
home, principal place of business, or
tax records are located in a
Presidentially declared disaster area,
this fee will be waived. If you want a
free transcript of your tax return or
account, use Form 4506-T or call us at
1-800-829-1040.
Past Due Returns
The integrity of our tax system and
well-being of our country depend, to a
large degree, on the timely filing and
payment of taxes by each individual,
family, and business in this country.
Those choosing not to file and pay their
fair share increase the burden on the
rest of us to support our schools,
maintain and repair roadways, and the
many other ways our tax dollars help to
make life easier for all citizens.
Some people don’t know they should
file a tax return; some don’t file
because they expect a refund; and
some don’t file because they owe
taxes. Encourage your family,
neighbors, friends, and coworkers to do
their fair share by filing their federal tax
returns and paying any tax due on time.
If you or someone you know needs
to file past due tax returns, visit www.
irs.gov and click on “Individuals” for
help in filing those returns.
Interest and Penalties
You do not have to figure the amount of
any interest or penalties you may owe.
Because figuring these amounts can be
complicated, we will do it for you if you
want. We will send you a bill for any
amount due.
If you include interest or penalties
(other than the estimated tax penalty)
with your payment, identify and enter
the amount in the bottom margin of
Form 1040NR, page 2. Do not include
interest or penalties (other than the
Instructions for Form 1040NR
estimated tax penalty) in the amount
you owe on line 74.
Interest. We will charge you interest
on taxes not paid by their due date,
even if an extension of time to file is
granted. We also will charge you
interest on penalties imposed for failure
to file, negligence, fraud, substantial
valuation misstatements, substantial
understatements of tax, and reportable
transaction understatements. Interest is
charged on the penalty from the due
date of the return (including
extensions).
Penalty for late filing. If you do not
file your return by the due date
(including extensions), the penalty is
usually 5% of the amount due for each
month or part of a month your return is
late, unless you have a reasonable
explanation. If you do, attach it to your
return. The penalty can be as much as
25% of the tax due. The penalty is 15%
per month, up to a maximum of 75%, if
the failure to file is fraudulent. If your
return is more than 60 days late, the
minimum penalty will be $100 or the
amount of any tax you owe, whichever
is smaller.
Penalty for late payment of tax. If
you pay your taxes late, the penalty is
usually 1/2 of 1% of the unpaid amount
for each month or part of a month the
tax is not paid. The penalty can be as
much as 25% of the unpaid amount. It
applies to any unpaid tax on the return.
This penalty is in addition to interest
charges on late payments.
Penalty for frivolous return. In
addition to any other penalties, the law
imposes a penalty of $5,000 for filing a
frivolous return. A frivolous return is one
that does not contain information
needed to figure the correct tax or
shows a substantially incorrect tax
because you take a frivolous position or
desire to delay or interfere with the tax
laws. This includes altering or striking
out the preprinted language above the
space where you sign. For a list of
positions identified as frivolous, see
Notice 2007-30, 2007-14 I.R.B. 883,
available at www.irs.gov/pub/irs-irbs/
irb07-14.pdf.
Other penalties. Other penalties can
be imposed for negligence, substantial
understatement of tax, reportable
transaction understatements, filing an
erroneous claim for a refund or credit,
and fraud. Criminal penalties may be
imposed for willful failure to file, tax
evasion, or making a false statement.
See Pub. 519 for details on some of
these penalties.
Taxpayer Assistance
IRS assistance is available to help you
prepare your return. But you should
know that you are responsible for the
accuracy of your return. If we do make
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an error, you are still responsible for the
payment of the correct tax.
In the United States, you may call
1-800-829-1040. For TTY/TDD help,
call 1-800-829-4059. If overseas, you
may call 215-516-2000
(English-speaking only). This number is
not toll free. The hours of operation are
from 6:00 a.m. to 11:00 p.m. Eastern
time. These hours are subject to
change.
If you wish to write instead of call,
please address your letter to: Internal
Revenue Service, International Section,
P.O. Box 920, Bensalem, PA
19020-8518. Make sure you include
your identifying number (defined on
page 8) when you write.
Assistance in answering tax
questions and filling out tax returns is
also available in person from IRS
offices in London, Paris, and Frankfurt.
The offices generally are located in the
U.S. embassies or consulates.
The IRS conducts an overseas
taxpayer assistance program during the
filing season (January to mid-June). To
find out if IRS personnel will be in your
area, contact the consular office at the
nearest U.S. embassy.
Solving problems. You can get
face-to-face help solving tax problems
every business day in IRS Taxpayer
Assistance Centers. An employee can
explain IRS letters, request adjustments
to your account, or help you set up a
payment plan. Call your local Taxpayer
Assistance Center for an appointment.
To find the number, go to www.irs.gov/
localcontacts or look in a U.S. phone
book under “United States Government,
Internal Revenue Service.”
How can you get IRS tax forms and
publications?
• You can download them from the IRS
website at www.irs.gov.
• In the United States, you can call
1-800-TAX-FORM (1-800-829-3676).
• You can send your order to the
National Distribution Center, P.O. Box
8903, Bloomington, IL 61702-8903,
U.S.A.
• You can pick them up in person from
our U.S. embassies and consulates
abroad (but only during the tax return
filing period).
Help With Unresolved Tax
Issues
The Taxpayer Advocate Service is an
independent organization within the IRS
whose employees assist taxpayers who
are experiencing economic harm, who
are seeking help in resolving tax
problems that have not been resolved
through normal channels, or who
believe that an IRS system or
procedure is not working as it should.
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You can contact the Taxpayer
Advocate Service by calling their
toll-free case intake line at
1-877-777-4778 or TTY/TDD
1-800-829-4059 to see if you are
eligible for assistance. If overseas, call
01-787-622-8940 (English-speaking
only) or 01-787-622-8930
(Spanish-speaking only). These
numbers are not toll free. You also can
call or write to your local taxpayer
advocate, whose phone number and
address are listed in your local
telephone directory and in Pub. 1546,
The Taxpayer Advocate Service of the
IRS - How to Get Help With Unresolved
Tax Problems. You can file Form 911,
Application for Taxpayer Assistance
Order, or ask an IRS employee to
complete it on your behalf. For more
information, go to www.irs.gov/
advocate.
Disclosure, Privacy Act, and
Paperwork Reduction Act Notice.
We ask for the information on this form
to carry out the Internal Revenue laws
of the United States. Sections 6001,
6011, 6012(a) and their regulations
require that you give us information. We
need it to ensure that you are
complying with these laws and to allow
us to figure and collect the right amount
of tax. Section 6109 requires paid
return preparers to provide their
identifying number.
This notice applies to all papers you
file with us, including this tax return. It
also applies to any questions we need
to ask you so we can complete, correct,
or process your return; figure your tax;
and collect tax, interest, or penalties.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
relating to a form or its instructions
must be retained as long as their
contents may become material in the
administration of any Internal Revenue
law.
Generally, tax returns and return
information are confidential, as required
by section 6103. However, section
6103 allows or requires the Internal
Revenue Service to disclose or give the
information you write on your tax return
to others as described in the Code. For
example, we may disclose your tax
information to the Department of
Justice, to enforce the tax laws, both
civil and criminal, and to cities, states,
the District of Columbia, U.S.
commonwealths or possessions, and
certain foreign governments to carry out
their tax laws. We may disclose your
tax information to the Department of
Treasury and contractors for tax
administration purposes; and to other
persons as necessary to obtain
information that we cannot get in any
other way in order to determine the
amount of or to collect the tax you owe.
We may disclose your tax information
to the Comptroller General of the
United States to permit the Comptroller
General to review the Internal Revenue
Service. We may disclose your tax
information to Committees of Congress;
federal, state, and local child support
agencies; and to other federal agencies
for purposes of determining entitlement
for benefits or the eligibility for and the
repayment of loans. We may also
disclose this information to other
countries under a tax treaty, to federal
and state agencies to enforce federal
nontax criminal laws, or to federal law
enforcement and intelligence agencies
to combat terrorism.
Keep this notice with your records. It
may help you if we ask you for other
information. If you have any questions
about the rules for filing and giving
information, call or visit any Internal
Revenue Service office.
We welcome comments on forms.
If you have comments or suggestions
for making this form simpler, we would
be happy to hear from you. You can
email us at *taxforms@irs.gov. (The
asterisk must be included in the
address.) Please put “Forms Comment”
on the subject line. Or you can write to
the Internal Revenue Service, Tax
Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6406,
Washington, DC 20224. Do not send
your return to this address. Instead, see
Where To File on page 4.
Estimates of taxpayer burden. The
table below shows average burden
estimates for taxpayers filing a Form
1040NR. Time spent and out-of-pocket
costs are estimated separately.
Out-of-pocket costs include any
expenses incurred by taxpayers to
prepare and submit their tax returns.
Examples of out-of-pocket costs include
tax return preparation and submission
fees, postage, tax preparation software
costs, photocopying costs, and phone
calls (if not toll-free).
Both time and cost burdens are
national averages and do not
necessarily reflect a “typical” case. The
averages include all associated forms
and schedules, across all preparation
methods and all taxpayer activities.
Within each of these estimates, there is
significant variation in taxpayer activity.
Similarly, tax preparation fees vary
extensively depending on the
taxpayer’s tax situation and issues, the
type of professional preparer, and the
geographic area.
The data shown are the best
estimates available as of September xx,
2007, from tax returns filed for 2006.
The method used to estimate taxpayer
burden incorporates results from a
taxpayer burden survey conducted in
2000 and 2001. The estimates are
subject to change as new forms and
data become available. The estimates
do not include burden associated with
post-filing activities. However,
operational IRS data indicate that
electronically prepared returns have
fewer errors, implying a lower overall
post-filing burden.
If you have comments concerning
the time and cost estimates below, you
can contact us at either one of the
addresses shown under We welcome
comments on forms above.
Estimated Average Taxpayer Burden
The average time and costs required to complete and file Form 1040NR, its schedules, and accompanying forms will vary depending on
individual circumstances. The estimated averages are:
Average Hours per Return
Average Dollars per Return
19.2
$162
-32-
Instructions for Form 1040NR
Page 33 of 48
Instructions for Form 1040NR
6:53 - 7-AUG-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table
Sample Table
At
least
See the instructions for line 41 that begin on page 17 to see if you can use the Tax
Table below to figure your tax.
!
But
less
than
Single
Qualifying
Widow(er)
Married
filing
separately
CAUTION
Example. Mr. Green is filing as a qualifying widower. His taxable income on line 40
of Form 1040NR is $25,300. First, he finds the $25,300-25,350 income line. Next
he finds the column for qualifying widower and reads down the column. The
amount shown where the income line and filing status column meet is $3,016. This
is the tax amount he must enter on line 41 of his Form 1040NR.
If Form
1040NR,
line 40, is —
At
least
0
5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975
If Form
1040NR,
line 40, is —
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975
1,000
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
1,300
101
104
106
109
111
114
116
119
121
124
126
129
101
104
106
109
111
114
116
119
121
124
126
129
101
104
106
109
111
114
116
119
121
124
126
129
1,000
1,000
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
At
least
1,300
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975
2,000
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
2,025
2,050
2,075
2,100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
2,325
2,350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
2,700
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
2,000
2,000
2,025
2,050
2,075
2,100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
2,325
2,350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
25,250
25,300
25,350
25,400
3,393
3,400
3,408
3,415
Your tax is—
3,001
3,393
3,009
3,400
3,016
3,408
3,024
3,415
If Form
1040NR,
line 40, is —
And you are —
But
less
than
25,200
25,250
䊳 25,300
25,350
At
least
2,700
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
3,000
271
274
276
279
281
284
286
289
291
294
296
299
271
274
276
279
281
284
286
289
291
294
296
299
271
274
276
279
281
284
286
289
291
294
296
299
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
4,000
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
403
408
413
418
423
428
433
438
443
448
453
458
403
408
413
418
423
428
433
438
443
448
453
458
403
408
413
418
423
428
433
438
443
448
453
458
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
4,650
4,700
4,750
4,800
4,850
4,900
4,950
5,000
463
468
473
478
483
488
493
498
463
468
473
478
483
488
493
498
463
468
473
478
483
488
493
498
3,000
3,000
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000
(Continued on page 34)
Instructions for Form 1040NR
- 33 -
Page 34 of 48
Instructions for Form 1040NR
6:53 - 7-AUG-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
If Form
1040NR,
line 40, is —
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
5,000
5,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
6,000
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
8,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
7,000
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
9,000
9,050
9,100
9,150
9,200
9,250
9,300
9,350
9,400
9,450
9,500
9,550
9,600
9,650
9,700
9,750
9,800
9,850
9,900
9,950
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
8,000
703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
790
798
805
703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798
703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
790
798
805
10,000
10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950
At
least
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
11,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
9,000
813
820
828
835
843
850
858
865
873
880
888
895
903
910
918
925
933
940
948
955
803
808
813
818
823
828
833
838
843
848
853
858
863
868
873
878
883
888
893
898
813
820
828
835
843
850
858
865
873
880
888
895
903
910
918
925
933
940
948
955
9,000
7,000
7,000
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
But
less
than
8,000
6,000
6,000
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
At
least
If Form
1040NR,
line 40, is —
And you are —
11,000
11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950
11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950
12,000
1,263
1,270
1,278
1,285
1,293
1,300
1,308
1,315
1,323
1,330
1,338
1,345
1,353
1,360
1,368
1,375
1,383
1,390
1,398
1,405
1,103
1,108
1,113
1,118
1,123
1,128
1,133
1,138
1,143
1,148
1,153
1,158
1,163
1,168
1,173
1,178
1,183
1,188
1,193
1,198
1,263
1,270
1,278
1,285
1,293
1,300
1,308
1,315
1,323
1,330
1,338
1,345
1,353
1,360
1,368
1,375
1,383
1,390
1,398
1,405
1,413
1,420
1,428
1,435
1,443
1,450
1,458
1,465
1,473
1,480
1,488
1,495
1,503
1,510
1,518
1,525
1,533
1,540
1,548
1,555
1,203
1,208
1,213
1,218
1,223
1,228
1,233
1,238
1,243
1,248
1,253
1,258
1,263
1,268
1,273
1,278
1,283
1,288
1,293
1,298
1,413
1,420
1,428
1,435
1,443
1,450
1,458
1,465
1,473
1,480
1,488
1,495
1,503
1,510
1,518
1,525
1,533
1,540
1,548
1,555
1,563
1,570
1,578
1,585
1,593
1,600
1,608
1,615
1,623
1,630
1,638
1,645
1,653
1,660
1,668
1,675
1,683
1,690
1,698
1,705
1,303
1,308
1,313
1,318
1,323
1,328
1,333
1,338
1,343
1,348
1,353
1,358
1,363
1,368
1,373
1,378
1,383
1,388
1,393
1,398
1,563
1,570
1,578
1,585
1,593
1,600
1,608
1,615
1,623
1,630
1,638
1,645
1,653
1,660
1,668
1,675
1,683
1,690
1,698
1,705
12,000
9,050
9,100
9,150
9,200
9,250
9,300
9,350
9,400
9,450
9,500
9,550
9,600
9,650
9,700
9,750
9,800
9,850
9,900
9,950
10,000
963
970
978
985
993
1,000
1,008
1,015
1,023
1,030
1,038
1,045
1,053
1,060
1,068
1,075
1,083
1,090
1,098
1,105
903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998
963
970
978
985
993
1,000
1,008
1,015
1,023
1,030
1,038
1,045
1,053
1,060
1,068
1,075
1,083
1,090
1,098
1,105
12,000
12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950
1,113
1,120
1,128
1,135
1,143
1,150
1,158
1,165
1,173
1,180
1,188
1,195
1,203
1,210
1,218
1,225
1,233
1,240
1,248
1,255
1,003
1,008
1,013
1,018
1,023
1,028
1,033
1,038
1,043
1,048
1,053
1,058
1,063
1,068
1,073
1,078
1,083
1,088
1,093
1,098
1,113
1,120
1,128
1,135
1,143
1,150
1,158
1,165
1,173
1,180
1,188
1,195
1,203
1,210
1,218
1,225
1,233
1,240
1,248
1,255
13,000
13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950
10,000
10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950
11,000
12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950
13,000
13,000
13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950
14,000
(Continued on page 35)
- 34 -
Instructions for Form 1040NR
Page 35 of 48
Instructions for Form 1040NR
6:53 - 7-AUG-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
If Form
1040NR,
line 40, is —
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
14,000
14,000
14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950
14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950
15,000
15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
16,000
1,713
1,720
1,728
1,735
1,743
1,750
1,758
1,765
1,773
1,780
1,788
1,795
1,803
1,810
1,818
1,825
1,833
1,840
1,848
1,855
1,403
1,408
1,413
1,418
1,423
1,428
1,433
1,438
1,443
1,448
1,453
1,458
1,463
1,468
1,473
1,478
1,483
1,488
1,493
1,498
1,713
1,720
1,728
1,735
1,743
1,750
1,758
1,765
1,773
1,780
1,788
1,795
1,803
1,810
1,818
1,825
1,833
1,840
1,848
1,855
16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950
17,000
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
17,000
17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950
17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950
18,000
1,863
1,870
1,878
1,885
1,893
1,900
1,908
1,915
1,923
1,930
1,938
1,945
1,953
1,960
1,968
1,975
1,983
1,990
1,998
2,005
1,503
1,508
1,513
1,518
1,523
1,528
1,533
1,538
1,543
1,548
1,553
1,558
1,563
1,569
1,576
1,584
1,591
1,599
1,606
1,614
1,863
1,870
1,878
1,885
1,893
1,900
1,908
1,915
1,923
1,930
1,938
1,945
1,953
1,960
1,968
1,975
1,983
1,990
1,998
2,005
18,000
18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950
2,013
2,020
2,028
2,035
2,043
2,050
2,058
2,065
2,073
2,080
2,088
2,095
2,103
2,110
2,118
2,125
2,133
2,140
2,148
2,155
1,621
1,629
1,636
1,644
1,651
1,659
1,666
1,674
1,681
1,689
1,696
1,704
1,711
1,719
1,726
1,734
1,741
1,749
1,756
1,764
2,013
2,020
2,028
2,035
2,043
2,050
2,058
2,065
2,073
2,080
2,088
2,095
2,103
2,110
2,118
2,125
2,133
2,140
2,148
2,155
19,000
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950
18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950
19,000
2,163
2,170
2,178
2,185
2,193
2,200
2,208
2,215
2,223
2,230
2,238
2,245
2,253
2,260
2,268
2,275
2,283
2,290
2,298
2,305
1,771
1,779
1,786
1,794
1,801
1,809
1,816
1,824
1,831
1,839
1,846
1,854
1,861
1,869
1,876
1,884
1,891
1,899
1,906
1,914
2,163
2,170
2,178
2,185
2,193
2,200
2,208
2,215
2,223
2,230
2,238
2,245
2,253
2,260
2,268
2,275
2,283
2,290
2,298
2,305
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
20,000
20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950
20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950
21,000
2,613
2,620
2,628
2,635
2,643
2,650
2,658
2,665
2,673
2,680
2,688
2,695
2,703
2,710
2,718
2,725
2,733
2,740
2,748
2,755
2,221
2,229
2,236
2,244
2,251
2,259
2,266
2,274
2,281
2,289
2,296
2,304
2,311
2,319
2,326
2,334
2,341
2,349
2,356
2,364
2,613
2,620
2,628
2,635
2,643
2,650
2,658
2,665
2,673
2,680
2,688
2,695
2,703
2,710
2,718
2,725
2,733
2,740
2,748
2,755
2,763
2,770
2,778
2,785
2,793
2,800
2,808
2,815
2,823
2,830
2,838
2,845
2,853
2,860
2,868
2,875
2,883
2,890
2,898
2,905
2,371
2,379
2,386
2,394
2,401
2,409
2,416
2,424
2,431
2,439
2,446
2,454
2,461
2,469
2,476
2,484
2,491
2,499
2,506
2,514
2,763
2,770
2,778
2,785
2,793
2,800
2,808
2,815
2,823
2,830
2,838
2,845
2,853
2,860
2,868
2,875
2,883
2,890
2,898
2,905
2,913
2,920
2,928
2,935
2,943
2,950
2,958
2,965
2,973
2,980
2,988
2,995
3,003
3,010
3,018
3,025
3,033
3,040
3,048
3,055
2,521
2,529
2,536
2,544
2,551
2,559
2,566
2,574
2,581
2,589
2,596
2,604
2,611
2,619
2,626
2,634
2,641
2,649
2,656
2,664
2,913
2,920
2,928
2,935
2,943
2,950
2,958
2,965
2,973
2,980
2,988
2,995
3,003
3,010
3,018
3,025
3,033
3,040
3,048
3,055
21,000
2,313
2,320
2,328
2,335
2,343
2,350
2,358
2,365
2,373
2,380
2,388
2,395
2,403
2,410
2,418
2,425
2,433
2,440
2,448
2,455
1,921
1,929
1,936
1,944
1,951
1,959
1,966
1,974
1,981
1,989
1,996
2,004
2,011
2,019
2,026
2,034
2,041
2,049
2,056
2,064
2,313
2,320
2,328
2,335
2,343
2,350
2,358
2,365
2,373
2,380
2,388
2,395
2,403
2,410
2,418
2,425
2,433
2,440
2,448
2,455
21,000
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
2,463
2,470
2,478
2,485
2,493
2,500
2,508
2,515
2,523
2,530
2,538
2,545
2,553
2,560
2,568
2,575
2,583
2,590
2,598
2,605
2,071
2,079
2,086
2,094
2,101
2,109
2,116
2,124
2,131
2,139
2,146
2,154
2,161
2,169
2,176
2,184
2,191
2,199
2,206
2,214
2,463
2,470
2,478
2,485
2,493
2,500
2,508
2,515
2,523
2,530
2,538
2,545
2,553
2,560
2,568
2,575
2,583
2,590
2,598
2,605
22,000
22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950
19,000
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950
20,000
At
least
And you are —
20,000
18,000
16,000
16,000
16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950
And you are —
17,000
15,000
15,000
15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
At
least
If Form
1040NR,
line 40, is —
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
22,000
22,000
22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950
23,000
(Continued on page 36)
Instructions for Form 1040NR
- 35 -
Page 36 of 48
Instructions for Form 1040NR
6:53 - 7-AUG-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
If Form
1040NR,
line 40, is —
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
23,000
23,000
23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950
23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950
24,000
24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950
25,000
3,063
3,070
3,078
3,085
3,093
3,100
3,108
3,115
3,123
3,130
3,138
3,145
3,153
3,160
3,168
3,175
3,183
3,190
3,198
3,205
2,671
2,679
2,686
2,694
2,701
2,709
2,716
2,724
2,731
2,739
2,746
2,754
2,761
2,769
2,776
2,784
2,791
2,799
2,806
2,814
3,063
3,070
3,078
3,085
3,093
3,100
3,108
3,115
3,123
3,130
3,138
3,145
3,153
3,160
3,168
3,175
3,183
3,190
3,198
3,205
25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950
26,000
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
26,000
26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950
26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950
27,000
3,213
3,220
3,228
3,235
3,243
3,250
3,258
3,265
3,273
3,280
3,288
3,295
3,303
3,310
3,318
3,325
3,333
3,340
3,348
3,355
2,821
2,829
2,836
2,844
2,851
2,859
2,866
2,874
2,881
2,889
2,896
2,904
2,911
2,919
2,926
2,934
2,941
2,949
2,956
2,964
3,213
3,220
3,228
3,235
3,243
3,250
3,258
3,265
3,273
3,280
3,288
3,295
3,303
3,310
3,318
3,325
3,333
3,340
3,348
3,355
27,000
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
3,363
3,370
3,378
3,385
3,393
3,400
3,408
3,415
3,423
3,430
3,438
3,445
3,453
3,460
3,468
3,475
3,483
3,490
3,498
3,505
2,971
2,979
2,986
2,994
3,001
3,009
3,016
3,024
3,031
3,039
3,046
3,054
3,061
3,069
3,076
3,084
3,091
3,099
3,106
3,114
3,363
3,370
3,378
3,385
3,393
3,400
3,408
3,415
3,423
3,430
3,438
3,445
3,453
3,460
3,468
3,475
3,483
3,490
3,498
3,505
28,000
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
28,000
3,513
3,520
3,528
3,535
3,543
3,550
3,558
3,565
3,573
3,580
3,588
3,595
3,603
3,610
3,618
3,625
3,633
3,640
3,648
3,655
3,121
3,129
3,136
3,144
3,151
3,159
3,166
3,174
3,181
3,189
3,196
3,204
3,211
3,219
3,226
3,234
3,241
3,249
3,256
3,264
3,513
3,520
3,528
3,535
3,543
3,550
3,558
3,565
3,573
3,580
3,588
3,595
3,603
3,610
3,618
3,625
3,633
3,640
3,648
3,655
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
29,000
29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950
29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950
30,000
3,963
3,970
3,978
3,985
3,993
4,000
4,008
4,015
4,023
4,030
4,038
4,045
4,053
4,060
4,068
4,075
4,083
4,090
4,098
4,105
3,571
3,579
3,586
3,594
3,601
3,609
3,616
3,624
3,631
3,639
3,646
3,654
3,661
3,669
3,676
3,684
3,691
3,699
3,706
3,714
3,963
3,970
3,978
3,985
3,993
4,000
4,008
4,015
4,023
4,030
4,038
4,045
4,053
4,060
4,068
4,075
4,083
4,090
4,098
4,105
4,113
4,120
4,128
4,135
4,143
4,150
4,158
4,165
4,173
4,180
4,188
4,195
4,203
4,210
4,218
4,225
4,233
4,240
4,248
4,255
3,721
3,729
3,736
3,744
3,751
3,759
3,766
3,774
3,781
3,789
3,796
3,804
3,811
3,819
3,826
3,834
3,841
3,849
3,856
3,864
4,113
4,120
4,128
4,135
4,143
4,150
4,158
4,165
4,173
4,180
4,188
4,195
4,203
4,210
4,218
4,225
4,233
4,240
4,248
4,255
4,263
4,270
4,278
4,285
4,293
4,300
4,308
4,315
4,323
4,330
4,338
4,345
4,353
4,360
4,368
4,375
4,383
4,393
4,405
4,418
3,871
3,879
3,886
3,894
3,901
3,909
3,916
3,924
3,931
3,939
3,946
3,954
3,961
3,969
3,976
3,984
3,991
3,999
4,006
4,014
4,263
4,270
4,278
4,285
4,293
4,300
4,308
4,315
4,323
4,330
4,338
4,345
4,353
4,360
4,368
4,375
4,383
4,393
4,405
4,418
30,000
3,663
3,670
3,678
3,685
3,693
3,700
3,708
3,715
3,723
3,730
3,738
3,745
3,753
3,760
3,768
3,775
3,783
3,790
3,798
3,805
3,271
3,279
3,286
3,294
3,301
3,309
3,316
3,324
3,331
3,339
3,346
3,354
3,361
3,369
3,376
3,384
3,391
3,399
3,406
3,414
3,663
3,670
3,678
3,685
3,693
3,700
3,708
3,715
3,723
3,730
3,738
3,745
3,753
3,760
3,768
3,775
3,783
3,790
3,798
3,805
30,000
30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950
3,813
3,820
3,828
3,835
3,843
3,850
3,858
3,865
3,873
3,880
3,888
3,895
3,903
3,910
3,918
3,925
3,933
3,940
3,948
3,955
3,421
3,429
3,436
3,444
3,451
3,459
3,466
3,474
3,481
3,489
3,496
3,504
3,511
3,519
3,526
3,534
3,541
3,549
3,556
3,564
3,813
3,820
3,828
3,835
3,843
3,850
3,858
3,865
3,873
3,880
3,888
3,895
3,903
3,910
3,918
3,925
3,933
3,940
3,948
3,955
31,000
31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950
28,000
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
29,000
At
least
And you are —
29,000
27,000
25,000
25,000
25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950
But
less
than
26,000
24,000
24,000
24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950
At
least
If Form
1040NR,
line 40, is —
And you are —
30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950
31,000
31,000
31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950
32,000
(Continued on page 37)
- 36 -
Instructions for Form 1040NR
Page 37 of 48
Instructions for Form 1040NR
6:53 - 7-AUG-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
If Form
1040NR,
line 40, is —
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
32,000
32,000
32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950
32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950
33,000
33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950
34,000
4,430
4,443
4,455
4,468
4,480
4,493
4,505
4,518
4,530
4,543
4,555
4,568
4,580
4,593
4,605
4,618
4,630
4,643
4,655
4,668
4,021
4,029
4,036
4,044
4,051
4,059
4,066
4,074
4,081
4,089
4,096
4,104
4,111
4,119
4,126
4,134
4,141
4,149
4,156
4,164
4,430
4,443
4,455
4,468
4,480
4,493
4,505
4,518
4,530
4,543
4,555
4,568
4,580
4,593
4,605
4,618
4,630
4,643
4,655
4,668
34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950
35,000
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
35,000
35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950
35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950
36,000
4,680
4,693
4,705
4,718
4,730
4,743
4,755
4,768
4,780
4,793
4,805
4,818
4,830
4,843
4,855
4,868
4,880
4,893
4,905
4,918
4,171
4,179
4,186
4,194
4,201
4,209
4,216
4,224
4,231
4,239
4,246
4,254
4,261
4,269
4,276
4,284
4,291
,299
4,306
4,314
4,680
4,693
4,705
4,718
4,730
4,743
4,755
4,768
4,780
4,793
4,805
4,818
4,830
4,843
4,855
4,868
4,880
4,893
4,905
4,918
36,000
36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950
4,930
4,943
4,955
4,968
4,980
4,993
5,005
5,018
5,030
5,043
5,055
5,068
5,080
5,093
5,105
5,118
5,130
5,143
5,155
5,168
4,321
4,329
4,336
4,344
4,351
4,359
4,366
4,374
4,381
4,389
4,396
4,404
4,411
4,419
4,426
4,434
4,441
4,449
4,456
4,464
4,930
4,943
4,955
4,968
4,980
4,993
5,005
5,018
5,030
5,043
5,055
5,068
5,080
5,093
5,105
5,118
5,130
5,143
5,155
5,168
37,000
37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950
36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950
37,000
5,180
5,193
5,205
5,218
5,230
5,243
5,255
5,268
5,280
5,293
5,305
5,318
5,330
5,343
5,355
5,368
5,380
5,393
5,405
5,418
4,471
4,479
4,486
4,494
4,501
4,509
4,516
4,524
4,531
4,539
4,546
4,554
4,561
4,569
4,576
4,584
4,591
4,599
4,606
4,614
5,180
5,193
5,205
5,218
5,230
5,243
5,255
5,268
5,280
5,293
5,305
5,318
5,330
5,343
5,355
5,368
5,380
5,393
5,405
5,418
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
38,000
38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950
38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950
39,000
5,930
5,943
5,955
5,968
5,980
5,993
6,005
6,018
6,030
6,043
6,055
6,068
6,080
6,093
6,105
6,118
6,130
6,143
6,155
6,168
4,921
4,929
4,936
4,944
4,951
4,959
4,966
4,974
4,981
4,989
4,996
5,004
5,011
5,019
5,026
5,034
5,041
5,049
5,056
5,064
5,930
5,943
5,955
5,968
5,980
5,993
6,005
6,018
6,030
6,043
6,055
6,068
6,080
6,093
6,105
6,118
6,130
6,143
6,155
6,168
6,180
6,193
6,205
6,218
6,230
6,243
6,255
6,268
6,280
6,293
6,305
6,318
6,330
6,343
6,355
6,368
6,380
6,393
6,405
6,418
5,071
5,079
5,086
5,094
5,101
5,109
5,116
5,124
5,131
5,139
5,146
5,154
5,161
5,169
5,176
5,184
5,191
5,199
5,206
5,214
6,180
6,193
6,205
6,218
6,230
6,243
6,255
6,268
6,280
6,293
6,305
6,318
6,330
6,343
6,355
6,368
6,380
6,393
6,405
6,418
6,430
6,443
6,455
6,468
6,480
6,493
6,505
6,518
6,530
6,543
6,555
6,568
6,580
6,593
6,605
6,618
6,630
6,643
6,655
6,668
5,221
5,229
5,236
5,244
5,251
5,259
5,266
5,274
5,281
5,289
5,296
5,304
5,311
5,319
5,326
5,334
5,341
5,349
5,356
5,364
6,430
6,443
6,455
6,468
6,480
6,493
6,505
6,518
6,530
6,543
6,555
6,568
6,580
6,593
6,605
6,618
6,630
6,643
6,655
6,668
39,000
5,430
5,443
5,455
5,468
5,480
5,493
5,505
5,518
5,530
5,543
5,555
5,568
5,580
5,593
5,605
5,618
5,630
5,643
5,655
5,668
4,621
4,629
4,636
4,644
4,651
4,659
4,666
4,674
4,681
4,689
4,696
4,704
4,711
4,719
4,726
4,734
4,741
4,749
4,756
4,764
5,430
5,443
5,455
5,468
5,480
5,493
5,505
5,518
5,530
5,543
5,555
5,568
5,580
5,593
5,605
5,618
5,630
5,643
5,655
5,668
39,000
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
5,680
5,693
5,705
5,718
5,730
5,743
5,755
5,768
5,780
5,793
5,805
5,818
5,830
5,843
5,855
5,868
5,880
5,893
5,905
5,918
4,771
4,779
4,786
4,794
4,801
4,809
4,816
4,824
4,831
4,839
4,846
4,854
4,861
4,869
4,876
4,884
4,891
4,899
4,906
4,914
5,680
5,693
5,705
5,718
5,730
5,743
5,755
5,768
5,780
5,793
5,805
5,818
5,830
5,843
5,855
5,868
5,880
5,893
5,905
5,918
40,000
40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950
37,000
37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950
38,000
At
least
And you are —
38,000
36,000
34,000
34,000
34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950
And you are —
35,000
33,000
33,000
33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950
At
least
If Form
1040NR,
line 40, is —
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
40,000
40,000
40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950
41,000
(Continued on page 38)
Instructions for Form 1040NR
- 37 -
Page 38 of 48
Instructions for Form 1040NR
6:53 - 7-AUG-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
If Form
1040NR,
line 40, is —
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
41,000
41,000
41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950
41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950
42,000
42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
43,000
6,680
6,693
6,705
6,718
6,730
6,743
6,755
6,768
6,780
6,793
6,805
6,818
6,830
6,843
6,855
6,868
6,880
6,893
6,905
6,918
5,371
5,379
5,386
5,394
5,401
5,409
5,416
5,424
5,431
5,439
5,446
5,454
5,461
5,469
5,476
5,484
5,491
5,499
5,506
5,514
6,680
6,693
6,705
6,718
6,730
6,743
6,755
6,768
6,780
6,793
6,805
6,818
6,830
6,843
6,855
6,868
6,880
6,893
6,905
6,918
43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950
44,000
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
44,000
44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950
44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950
45,000
6,930
6,943
6,955
6,968
6,980
6,993
7,005
7,018
7,030
7,043
7,055
7,068
7,080
7,093
7,105
7,118
7,130
7,143
7,155
7,168
5,521
5,529
5,536
5,544
5,551
5,559
5,566
5,574
5,581
5,589
5,596
5,604
5,611
5,619
5,626
5,634
5,641
5,649
5,656
5,664
6,930
6,943
6,955
6,968
6,980
6,993
7,005
7,018
7,030
7,043
7,055
7,068
7,080
7,093
7,105
7,118
7,130
7,143
7,155
7,168
45,000
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
7,180
7,193
7,205
7,218
7,230
7,243
7,255
7,268
7,280
7,293
7,305
7,318
7,330
7,343
7,355
7,368
7,380
7,393
7,405
7,418
5,671
5,679
5,686
5,694
5,701
5,709
5,716
5,724
5,731
5,739
5,746
5,754
5,761
5,769
5,776
5,784
5,791
5,799
5,806
5,814
7,180
7,193
7,205
7,218
7,230
7,243
7,255
7,268
7,280
7,293
7,305
7,318
7,330
7,343
7,355
7,368
7,380
7,393
7,405
7,418
46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
46,000
7,430
7,443
7,455
7,468
7,480
7,493
7,505
7,518
7,530
7,543
7,555
7,568
7,580
7,593
7,605
7,618
7,630
7,643
7,655
7,668
5,821
5,829
5,836
5,844
5,851
5,859
5,866
5,874
5,881
5,889
5,896
5,904
5,911
5,919
5,926
5,934
5,941
5,949
5,956
5,964
7,430
7,443
7,455
7,468
7,480
7,493
7,505
7,518
7,530
7,543
7,555
7,568
7,580
7,593
7,605
7,618
7,630
7,643
7,655
7,668
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
47,000
47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950
47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950
48,000
8,180
8,193
8,205
8,218
8,230
8,243
8,255
8,268
8,280
8,293
8,305
8,318
8,330
8,343
8,355
8,368
8,380
8,393
8,405
8,418
6,271
6,279
6,286
6,294
6,301
6,309
6,316
6,324
6,331
6,339
6,346
6,354
6,361
6,369
6,376
6,384
6,391
6,399
6,406
6,414
8,180
8,193
8,205
8,218
8,230
8,243
8,255
8,268
8,280
8,293
8,305
8,318
8,330
8,343
8,355
8,368
8,380
8,393
8,405
8,418
8,430
8,443
8,455
8,468
8,480
8,493
8,505
8,518
8,530
8,543
8,555
8,568
8,580
8,593
8,605
8,618
8,630
8,643
8,655
8,668
6,421
6,429
6,436
6,444
6,451
6,459
6,466
6,474
6,481
6,489
6,496
6,504
6,511
6,519
6,526
6,534
6,541
6,549
6,556
6,564
8,430
8,443
8,455
8,468
8,480
8,493
8,505
8,518
8,530
8,543
8,555
8,568
8,580
8,593
8,605
8,618
8,630
8,643
8,655
8,668
8,680
8,693
8,705
8,718
8,730
8,743
8,755
8,768
8,780
8,793
8,805
8,818
8,830
8,843
8,855
8,868
8,880
8,893
8,905
8,918
6,571
6,579
6,586
6,594
6,601
6,609
6,616
6,624
6,631
6,639
6,646
6,654
6,661
6,669
6,676
6,684
6,691
6,699
6,706
6,714
8,680
8,693
8,705
8,718
8,730
8,743
8,755
8,768
8,780
8,793
8,805
8,818
8,830
8,843
8,855
8,868
8,880
8,893
8,905
8,918
48,000
7,680
7,693
7,705
7,718
7,730
7,743
7,755
7,768
7,780
7,793
7,805
7,818
7,830
7,843
7,855
7,868
7,880
7,893
7,905
7,918
5,971
5,979
5,986
5,994
6,001
6,009
6,016
6,024
6,031
6,039
6,046
6,054
6,061
6,069
6,076
6,084
6,091
6,099
6,106
6,114
7,680
7,693
7,705
7,718
7,730
7,743
7,755
7,768
7,780
7,793
7,805
7,818
7,830
7,843
7,855
7,868
7,880
7,893
7,905
7,918
48,000
48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950
7,930
7,943
7,955
7,968
7,980
7,993
8,005
8,018
8,030
8,043
8,055
8,068
8,080
8,093
8,105
8,118
8,130
8,143
8,155
8,168
6,121
6,129
6,136
6,144
6,151
6,159
6,166
6,174
6,181
6,189
6,196
6,204
6,211
6,219
6,226
6,234
6,241
6,249
6,256
6,264
7,930
7,943
7,955
7,968
7,980
7,993
8,005
8,018
8,030
8,043
8,055
8,068
8,080
8,093
8,105
8,118
8,130
8,143
8,155
8,168
49,000
49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950
46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
47,000
At
least
And you are —
47,000
45,000
43,000
43,000
43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950
But
less
than
44,000
42,000
42,000
42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
At
least
If Form
1040NR,
line 40, is —
And you are —
48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950
49,000
49,000
49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950
50,000
(Continued on page 39)
- 38 -
Instructions for Form 1040NR
Page 39 of 48
Instructions for Form 1040NR
6:53 - 7-AUG-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
If Form
1040NR,
line 40, is —
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
50,000
50,000
50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950
50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
52,000
8,930
8,943
8,955
8,968
8,980
8,993
9,005
9,018
9,030
9,043
9,055
9,068
9,080
9,093
9,105
9,118
9,130
9,143
9,155
9,168
6,721
6,729
6,736
6,744
6,751
6,759
6,766
6,774
6,781
6,789
6,796
6,804
6,811
6,819
6,826
6,834
6,841
6,849
6,856
6,864
8,930
8,943
8,955
8,968
8,980
8,993
9,005
9,018
9,030
9,043
9,055
9,068
9,080
9,093
9,105
9,118
9,130
9,143
9,155
9,168
52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950
53,000
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
53,000
53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950
53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950
54,000
9,180
9,193
9,205
9,218
9,230
9,243
9,255
9,268
9,280
9,293
9,305
9,318
9,330
9,343
9,355
9,368
9,380
9,393
9,405
9,418
6,871
6,879
6,886
6,894
6,901
6,909
6,916
6,924
6,931
6,939
6,946
6,954
6,961
6,969
6,976
6,984
6,991
6,999
7,006
7,014
9,180
9,193
9,205
9,218
9,230
9,243
9,255
9,268
9,280
9,293
9,305
9,318
9,330
9,343
9,355
9,368
9,380
9,393
9,405
9,418
54,000
54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
9,430
9,443
9,455
9,468
9,480
9,493
9,505
9,518
9,530
9,543
9,555
9,568
9,580
9,593
9,605
9,618
9,630
9,643
9,655
9,668
7,021
7,029
7,036
7,044
7,051
7,059
7,066
7,074
7,081
7,089
7,096
7,104
7,111
7,119
7,126
7,134
7,141
7,149
7,156
7,164
9,430
9,443
9,455
9,468
9,480
9,493
9,505
9,518
9,530
9,543
9,555
9,568
9,580
9,593
9,605
9,618
9,630
9,643
9,655
9,668
55,000
55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950
54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
55,000
9,680
9,693
9,705
9,718
9,730
9,743
9,755
9,768
9,780
9,793
9,805
9,818
9,830
9,843
9,855
9,868
9,880
9,893
9,905
9,918
7,171
7,179
7,186
7,194
7,201
7,209
7,216
7,224
7,231
7,239
7,246
7,254
7,261
7,269
7,276
7,284
7,291
7,299
7,306
7,314
9,680
9,693
9,705
9,718
9,730
9,743
9,755
9,768
9,780
9,793
9,805
9,818
9,830
9,843
9,855
9,868
9,880
9,893
9,905
9,918
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
56,000
56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950
56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950
57,000
10,430
10,443
10,455
10,468
10,480
10,493
10,505
10,518
10,530
10,543
10,555
10,568
10,580
10,593
10,605
10,618
10,630
10,643
10,655
10,668
7,621
7,629
7,636
7,644
7,651
7,659
7,666
7,674
7,681
7,689
7,696
7,704
7,711
7,719
7,726
7,734
7,741
7,749
7,756
7,764
10,430
10,443
10,455
10,468
10,480
10,493
10,505
10,518
10,530
10,543
10,555
10,568
10,580
10,593
10,605
10,618
10,630
10,643
10,655
10,668
10,680
10,693
10,705
10,718
10,730
10,743
10,755
10,768
10,780
10,793
10,805
10,818
10,830
10,843
10,855
10,868
10,880
10,893
10,905
10,918
7,771
7,779
7,786
7,794
7,801
7,809
7,816
7,824
7,831
7,839
7,846
7,854
7,861
7,869
7,876
7,884
7,891
7,899
7,906
7,914
10,680
10,693
10,705
10,718
10,730
10,743
10,755
10,768
10,780
10,793
10,805
10,818
10,830
10,843
10,855
10,868
10,880
10,893
10,905
10,918
10,930
10,943
10,955
10,968
10,980
10,993
11,005
11,018
11,030
11,043
11,055
11,068
11,080
11,093
11,105
11,118
11,130
11,143
11,155
11,168
7,921
7,929
7,936
7,944
7,951
7,959
7,966
7,974
7,981
7,989
7,996
8,004
8,011
8,019
8,026
8,034
8,041
8,049
8,056
8,064
10,930
10,943
10,955
10,968
10,980
10,993
11,005
11,018
11,030
11,043
11,055
11,068
11,080
11,093
11,105
11,118
11,130
11,143
11,155
11,168
57,000
9,930
9,943
9,955
9,968
9,980
9,993
10,005
10,018
10,030
10,043
10,055
10,068
10,080
10,093
10,105
10,118
10,130
10,143
10,155
10,168
7,321
7,329
7,336
7,344
7,351
7,359
7,366
7,374
7,381
7,389
7,396
7,404
7,411
7,419
7,426
7,434
7,441
7,449
7,456
7,464
9,930
9,943
9,955
9,968
9,980
9,993
10,005
10,018
10,030
10,043
10,055
10,068
10,080
10,093
10,105
10,118
10,130
10,143
10,155
10,168
57,000
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
10,180
10,193
10,205
10,218
10,230
10,243
10,255
10,268
10,280
10,293
10,305
10,318
10,330
10,343
10,355
10,368
10,380
10,393
10,405
10,418
7,471
7,479
7,486
7,494
7,501
7,509
7,516
7,524
7,531
7,539
7,546
7,554
7,561
7,569
7,576
7,584
7,591
7,599
7,606
7,614
10,180
10,193
10,205
10,218
10,230
10,243
10,255
10,268
10,280
10,293
10,305
10,318
10,330
10,343
10,355
10,368
10,380
10,393
10,405
10,418
58,000
58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950
55,000
55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950
56,000
At
least
And you are —
56,000
54,000
52,000
52,000
52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950
And you are —
53,000
51,000
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
At
least
If Form
1040NR,
line 40, is —
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
58,000
58,000
58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950
59,000
(Continued on page 40)
Instructions for Form 1040NR
- 39 -
Page 40 of 48
Instructions for Form 1040NR
6:53 - 7-AUG-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
59,000
59,000
59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950
59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950
60,000
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
61,000
11,180
11,193
11,205
11,218
11,230
11,243
11,255
11,268
11,280
11,293
11,305
11,318
11,330
11,343
11,355
11,368
11,380
11,393
11,405
11,418
8,071
8,079
8,086
8,094
8,101
8,109
8,116
8,124
8,131
8,139
8,146
8,154
8,161
8,169
8,176
8,184
8,191
8,199
8,206
8,214
11,180
11,193
11,205
11,218
11,230
11,243
11,255
11,268
11,280
11,293
11,305
11,318
11,330
11,343
11,355
11,368
11,380
11,393
11,405
11,418
61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950
62,000
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
62,000
62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950
62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950
63,000
11,430
11,443
11,455
11,468
11,480
11,493
11,505
11,518
11,530
11,543
11,555
11,568
11,580
11,593
11,605
11,618
11,630
11,643
11,655
11,668
8,221
8,229
8,236
8,244
8,251
8,259
8,266
8,274
8,281
8,289
8,296
8,304
8,311
8,319
8,326
8,334
8,341
8,349
8,356
8,364
11,430
11,443
11,455
11,468
11,480
11,493
11,505
11,518
11,530
11,543
11,555
11,568
11,580
11,593
11,605
11,618
11,630
11,643
11,655
11,668
63,000
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
11,680
11,693
11,705
11,718
11,730
11,743
11,755
11,768
11,780
11,793
11,805
11,818
11,830
11,843
11,855
11,868
11,880
11,893
11,905
11,918
8,371
8,379
8,386
8,394
8,401
8,409
8,416
8,424
8,431
8,439
8,446
8,454
8,461
8,469
8,476
8,484
8,491
8,499
8,506
8,514
11,680
11,693
11,705
11,718
11,730
11,743
11,755
11,768
11,780
11,793
11,805
11,818
11,830
11,843
11,855
11,868
11,880
11,893
11,905
11,918
64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
64,000
11,930
11,943
11,955
11,968
11,980
11,993
12,005
12,018
12,030
12,043
12,055
12,068
12,080
12,093
12,105
12,118
12,130
12,143
12,155
12,168
8,521
8,529
8,536
8,544
8,551
8,559
8,566
8,574
8,581
8,589
8,596
8,604
8,611
8,619
8,626
8,634
8,641
8,649
8,656
8,664
11,930
11,943
11,955
11,968
11,980
11,993
12,005
12,018
12,030
12,043
12,055
12,068
12,080
12,093
12,105
12,118
12,130
12,143
12,155
12,168
At
least
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
65,000
65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950
65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950
66,000
12,680
12,693
12,705
12,718
12,730
12,743
12,755
12,768
12,780
12,793
12,805
12,818
12,830
12,843
12,855
12,868
12,880
12,893
12,905
12,918
9,104
9,116
9,129
9,141
9,154
9,166
9,179
9,191
9,204
9,216
9,229
9,241
9,254
9,266
9,279
9,291
9,304
9,316
9,329
9,341
12,703
12,717
12,731
12,745
12,759
12,773
12,787
12,801
12,815
12,829
12,843
12,857
12,871
12,885
12,899
12,913
12,927
12,941
12,955
12,969
12,930
12,943
12,955
12,968
12,980
12,993
13,005
13,018
13,030
13,043
13,055
13,068
13,080
13,093
13,105
13,118
13,130
13,143
13,155
13,168
9,354
9,366
9,379
9,391
9,404
9,416
9,429
9,441
9,454
9,466
9,479
9,491
9,504
9,516
9,529
9,541
9,554
9,566
9,579
9,591
12,983
12,997
13,011
13,025
13,039
13,053
13,067
13,081
13,095
13,109
13,123
13,137
13,151
13,165
13,179
13,193
13,207
13,221
13,235
13,249
13,180
13,193
13,205
13,218
13,230
13,243
13,255
13,268
13,280
13,293
13,305
13,318
13,330
13,343
13,355
13,368
13,380
13,393
13,405
13,418
9,604
9,616
9,629
9,641
9,654
9,666
9,679
9,691
9,704
9,716
9,729
9,741
9,754
9,766
9,779
9,791
9,804
9,816
9,829
9,841
13,263
13,277
13,291
13,305
13,319
13,333
13,347
13,361
13,375
13,389
13,403
13,417
13,431
13,445
13,459
13,473
13,487
13,501
13,515
13,529
66,000
12,180
12,193
12,205
12,218
12,230
12,243
12,255
12,268
12,280
12,293
12,305
12,318
12,330
12,343
12,355
12,368
12,380
12,393
12,405
12,418
8,671
8,679
8,686
8,694
8,701
8,709
8,716
8,724
8,731
8,739
8,746
8,754
8,761
8,769
8,779
8,791
8,804
8,816
8,829
8,841
12,180
12,193
12,205
12,218
12,230
12,243
12,255
12,268
12,280
12,293
12,305
12,318
12,330
12,343
12,355
12,368
12,380
12,393
12,405
12,418
66,000
66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950
12,430
12,443
12,455
12,468
12,480
12,493
12,505
12,518
12,530
12,543
12,555
12,568
12,580
12,593
12,605
12,618
12,630
12,643
12,655
12,668
8,854
8,866
8,879
8,891
8,904
8,916
8,929
8,941
8,954
8,966
8,979
8,991
9,004
9,016
9,029
9,041
9,054
9,066
9,079
9,091
12,430
12,443
12,455
12,468
12,480
12,493
12,507
12,521
12,535
12,549
12,563
12,577
12,591
12,605
12,619
12,633
12,647
12,661
12,675
12,689
67,000
67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950
64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950
65,000
If Form
1040NR,
line 40, is —
65,000
63,000
61,000
61,000
61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950
At
least
And you are —
62,000
60,000
60,000
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
If Form
1040NR,
line 40, is —
66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950
67,000
67,000
67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950
68,000
(Continued on page 41)
- 40 -
Instructions for Form 1040NR
Page 41 of 48
Instructions for Form 1040NR
6:53 - 7-AUG-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
68,000
68,000
68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950
68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950
69,000
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
70,000
13,430
13,443
13,455
13,468
13,480
13,493
13,505
13,518
13,530
13,543
13,555
13,568
13,580
13,593
13,605
13,618
13,630
13,643
13,655
13,668
9,854
9,866
9,879
9,891
9,904
9,916
9,929
9,941
9,954
9,966
9,979
9,991
10,004
10,016
10,029
10,041
10,054
10,066
10,079
10,091
13,543
13,557
13,571
13,585
13,599
13,613
13,627
13,641
13,655
13,669
13,683
13,697
13,711
13,725
13,739
13,753
13,767
13,781
13,795
13,809
70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950
71,000
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
71,000
71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950
71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950
72,000
13,680
13,693
13,705
13,718
13,730
13,743
13,755
13,768
13,780
13,793
13,805
13,818
13,830
13,843
13,855
13,868
13,880
13,893
13,905
13,918
10,104
10,116
10,129
10,141
10,154
10,166
10,179
10,191
10,204
10,216
10,229
10,241
10,254
10,266
10,279
10,291
10,304
10,316
10,329
10,341
13,823
13,837
13,851
13,865
13,879
13,893
13,907
13,921
13,935
13,949
13,963
13,977
13,991
14,005
14,019
14,033
14,047
14,061
14,075
14,089
72,000
72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950
13,930
13,943
13,955
13,968
13,980
13,993
14,005
14,018
14,030
14,043
14,055
14,068
14,080
14,093
14,105
14,118
14,130
14,143
14,155
14,168
10,354
10,366
10,379
10,391
10,404
10,416
10,429
10,441
10,454
10,466
10,479
10,491
10,504
10,516
10,529
10,541
10,554
10,566
10,579
10,591
14,103
14,117
14,131
14,145
14,159
14,173
14,187
14,201
14,215
14,229
14,243
14,257
14,271
14,285
14,299
14,313
14,327
14,341
14,355
14,369
73,000
73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950
72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950
73,000
14,180
14,193
14,205
14,218
14,230
14,243
14,255
14,268
14,280
14,293
14,305
14,318
14,330
14,343
14,355
14,368
14,380
14,393
14,405
14,418
10,604
10,616
10,629
10,641
10,654
10,666
10,679
10,691
10,704
10,716
10,729
10,741
10,754
10,766
10,779
10,791
10,804
10,816
10,829
10,841
14,383
14,397
14,411
14,425
14,439
14,453
14,467
14,481
14,495
14,509
14,523
14,537
14,551
14,565
14,579
14,593
14,607
14,621
14,635
14,649
At
least
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
74,000
74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950
74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950
75,000
14,930
14,943
14,955
14,968
14,980
14,993
15,005
15,018
15,030
15,043
15,055
15,068
15,080
15,093
15,105
15,118
15,130
15,143
15,155
15,168
11,354
11,366
11,379
11,391
11,404
11,416
11,429
11,441
11,454
11,466
11,479
11,491
11,504
11,516
11,529
11,541
11,554
11,566
11,579
11,591
15,223
15,237
15,251
15,265
15,279
15,293
15,307
15,321
15,335
15,349
15,363
15,377
15,391
15,405
15,419
15,433
15,447
15,461
15,475
15,489
15,180
15,193
15,205
15,218
15,230
15,243
15,255
15,268
15,280
15,293
15,305
15,318
15,330
15,343
15,355
15,368
15,380
15,393
15,405
15,418
11,604
11,616
11,629
11,641
11,654
11,666
11,679
11,691
11,704
11,716
11,729
11,741
11,754
11,766
11,779
11,791
11,804
11,816
11,829
11,841
15,503
15,517
15,531
15,545
15,559
15,573
15,587
15,601
15,615
15,629
15,643
15,657
15,671
15,685
15,699
15,713
15,727
15,741
15,755
15,769
15,430
15,443
15,455
15,468
15,480
15,493
15,505
15,518
15,530
15,543
15,555
15,568
15,580
15,593
15,605
15,618
15,630
15,643
15,655
15,668
11,854
11,866
11,879
11,891
11,904
11,916
11,929
11,941
11,954
11,966
11,979
11,991
12,004
12,016
12,029
12,041
12,054
12,066
12,079
12,091
15,783
15,797
15,811
15,825
15,839
15,853
15,867
15,881
15,895
15,909
15,923
15,937
15,951
15,965
15,979
15,993
16,007
16,021
16,035
16,049
75,000
14,430
14,443
14,455
14,468
14,480
14,493
14,505
14,518
14,530
14,543
14,555
14,568
14,580
14,593
14,605
14,618
14,630
14,643
14,655
14,668
10,854
10,866
10,879
10,891
10,904
10,916
10,929
10,941
10,954
10,966
10,979
10,991
11,004
11,016
11,029
11,041
11,054
11,066
11,079
11,091
14,663
14,677
14,691
14,705
14,719
14,733
14,747
14,761
14,775
14,789
14,803
14,817
14,831
14,845
14,859
14,873
14,887
14,901
14,915
14,929
75,000
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
14,680
14,693
14,705
14,718
14,730
14,743
14,755
14,768
14,780
14,793
14,805
14,818
14,830
14,843
14,855
14,868
14,880
14,893
14,905
14,918
11,104
11,116
11,129
11,141
11,154
11,166
11,179
11,191
11,204
11,216
11,229
11,241
11,254
11,266
11,279
11,291
11,304
11,316
11,329
11,341
14,943
14,957
14,971
14,985
14,999
15,013
15,027
15,041
15,055
15,069
15,083
15,097
15,111
15,125
15,139
15,153
15,167
15,181
15,195
15,209
76,000
76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
73,000
73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950
74,000
If Form
1040NR,
line 40, is —
74,000
72,000
70,000
70,000
70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950
At
least
And you are —
71,000
69,000
69,000
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
If Form
1040NR,
line 40, is —
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
76,000
76,000
76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
77,000
(Continued on page 42)
Instructions for Form 1040NR
- 41 -
Page 42 of 48
Instructions for Form 1040NR
6:53 - 7-AUG-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
77,000
77,000
77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950
77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950
78,000
78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
79,000
15,680
15,693
15,706
15,720
15,734
15,748
15,762
15,776
15,790
15,804
15,818
15,832
15,846
15,860
15,874
15,888
15,902
15,916
15,930
15,944
12,104
12,116
12,129
12,141
12,154
12,166
12,179
12,191
12,204
12,216
12,229
12,241
12,254
12,266
12,279
12,291
12,304
12,316
12,329
12,341
16,063
16,077
16,091
16,105
16,119
16,133
16,147
16,161
16,175
16,189
16,203
16,217
16,231
16,245
16,259
16,273
16,287
16,301
16,315
16,329
79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950
80,000
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
80,000
80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950
80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950
81,000
15,958
15,972
15,986
16,000
16,014
16,028
16,042
16,056
16,070
16,084
16,098
16,112
16,126
16,140
16,154
16,168
16,182
16,196
16,210
16,224
12,354
12,366
12,379
12,391
12,404
12,416
12,429
12,441
12,454
12,466
12,479
12,491
12,504
12,516
12,529
12,541
12,554
12,566
12,579
12,591
16,343
16,357
16,371
16,385
16,399
16,413
16,427
16,441
16,455
16,469
16,483
16,497
16,511
16,525
16,539
16,553
16,567
16,581
16,595
16,609
81,000
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
16,238
16,252
16,266
16,280
16,294
16,308
16,322
16,336
16,350
16,364
16,378
16,392
16,406
16,420
16,434
16,448
16,462
16,476
16,490
16,504
12,604
12,616
12,629
12,641
12,654
12,666
12,679
12,691
12,704
12,716
12,729
12,741
12,754
12,766
12,779
12,791
12,804
12,816
12,829
12,841
16,623
16,637
16,651
16,665
16,679
16,693
16,707
16,721
16,735
16,749
16,763
16,777
16,791
16,805
16,819
16,833
16,847
16,861
16,875
16,889
82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
82,000
16,518
16,532
16,546
16,560
16,574
16,588
16,602
16,616
16,630
16,644
16,658
16,672
16,686
16,700
16,714
16,728
16,742
16,756
16,770
16,784
12,854
12,866
12,879
12,891
12,904
12,916
12,929
12,941
12,954
12,966
12,979
12,991
13,004
13,016
13,029
13,041
13,054
13,066
13,079
13,091
16,903
16,917
16,931
16,945
16,959
16,973
16,987
17,001
17,015
17,029
17,043
17,057
17,071
17,085
17,099
17,113
17,127
17,141
17,155
17,169
At
least
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
83,000
83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950
83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950
84,000
17,358
17,372
17,386
17,400
17,414
17,428
17,442
17,456
17,470
17,484
17,498
17,512
17,526
17,540
17,554
17,568
17,582
17,596
17,610
17,624
13,604
13,616
13,629
13,641
13,654
13,666
13,679
13,691
13,704
13,716
13,729
13,741
13,754
13,766
13,779
13,791
13,804
13,816
13,829
13,841
17,743
17,757
17,771
17,785
17,799
17,813
17,827
17,841
17,855
17,869
17,883
17,897
17,911
17,925
17,939
17,953
17,967
17,981
17,995
18,009
17,638
17,652
17,666
17,680
17,694
17,708
17,722
17,736
17,750
17,764
17,778
17,792
17,806
17,820
17,834
17,848
17,862
17,876
17,890
17,904
13,854
13,866
13,879
13,891
13,904
13,916
13,929
13,941
13,954
13,966
13,979
13,991
14,004
14,016
14,029
14,041
14,054
14,066
14,079
14,091
18,023
18,037
18,051
18,065
18,079
18,093
18,107
18,121
18,135
18,149
18,163
18,177
18,191
18,205
18,219
18,233
18,247
18,261
18,275
18,289
17,918
17,932
17,946
17,960
17,974
17,988
18,002
18,016
18,030
18,044
18,058
18,072
18,086
18,100
18,114
18,128
18,142
18,156
18,170
18,184
14,104
14,116
14,129
14,141
14,154
14,166
14,179
14,191
14,204
14,216
14,229
14,241
14,254
14,266
14,279
14,291
14,304
14,316
14,329
14,341
18,303
18,317
18,331
18,345
18,359
18,373
18,387
18,401
18,415
18,429
18,443
18,457
18,471
18,485
18,499
18,513
18,527
18,541
18,555
18,569
84,000
16,798
16,812
16,826
16,840
16,854
16,868
16,882
16,896
16,910
16,924
16,938
16,952
16,966
16,980
16,994
17,008
17,022
17,036
17,050
17,064
13,104
13,116
13,129
13,141
13,154
13,166
13,179
13,191
13,204
13,216
13,229
13,241
13,254
13,266
13,279
13,291
13,304
13,316
13,329
13,341
17,183
17,197
17,211
17,225
17,239
17,253
17,267
17,281
17,295
17,309
17,323
17,337
17,351
17,365
17,379
17,393
17,407
17,421
17,435
17,449
84,000
84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950
17,078
17,092
17,106
17,120
17,134
17,148
17,162
17,176
17,190
17,204
17,218
17,232
17,246
17,260
17,274
17,288
17,302
17,316
17,330
17,344
13,354
13,366
13,379
13,391
13,404
13,416
13,429
13,441
13,454
13,466
13,479
13,491
13,504
13,516
13,529
13,541
13,554
13,566
13,579
13,591
17,463
17,477
17,491
17,505
17,519
17,533
17,547
17,561
17,575
17,589
17,603
17,617
17,631
17,645
17,659
17,673
17,687
17,701
17,715
17,729
85,000
85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950
82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950
83,000
If Form
1040NR,
line 40, is —
83,000
81,000
79,000
79,000
79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950
At
least
And you are —
80,000
78,000
78,000
78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
If Form
1040NR,
line 40, is —
84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950
85,000
85,000
85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950
86,000
(Continued on page 43)
- 42 -
Instructions for Form 1040NR
Page 43 of 48
Instructions for Form 1040NR
6:53 - 7-AUG-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
86,000
86,000
86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
87,000
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
88,000
18,198
18,212
18,226
18,240
18,254
18,268
18,282
18,296
18,310
18,324
18,338
18,352
18,366
18,380
18,394
18,408
18,422
18,436
18,450
18,464
14,354
14,366
14,379
14,391
14,404
14,416
14,429
14,441
14,454
14,466
14,479
14,491
14,504
14,516
14,529
14,541
14,554
14,566
14,579
14,591
18,583
18,597
18,611
18,625
18,639
18,653
18,667
18,681
18,695
18,709
18,723
18,737
18,751
18,765
18,779
18,793
18,807
18,821
18,835
18,849
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
89,000
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
89,000
89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
90,000
18,478
18,492
18,506
18,520
18,534
18,548
18,562
18,576
18,590
18,604
18,618
18,632
18,646
18,660
18,674
18,688
18,702
18,716
18,730
18,744
14,604
14,616
14,629
14,641
14,654
14,666
14,679
14,691
14,704
14,716
14,729
14,741
14,754
14,766
14,779
14,791
14,804
14,816
14,829
14,841
18,863
18,877
18,891
18,905
18,919
18,933
18,947
18,961
18,975
18,989
19,003
19,017
19,031
19,045
19,059
19,073
19,087
19,101
19,115
19,129
90,000
90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950
18,758
18,772
18,786
18,800
18,814
18,828
18,842
18,856
18,870
18,884
18,898
18,912
18,926
18,940
18,954
18,968
18,982
18,996
19,010
19,024
14,854
14,866
14,879
14,891
14,904
14,916
14,929
14,941
14,954
14,966
14,979
14,991
15,004
15,016
15,029
15,041
15,054
15,066
15,079
15,091
19,143
19,157
19,171
19,185
19,199
19,213
19,227
19,241
19,255
19,269
19,283
19,297
19,311
19,325
19,339
19,353
19,367
19,381
19,395
19,409
91,000
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950
90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950
91,000
19,038
19,052
19,066
19,080
19,094
19,108
19,122
19,136
19,150
19,164
19,178
19,192
19,206
19,220
19,234
19,248
19,262
19,276
19,290
19,304
15,104
15,116
15,129
15,141
15,154
15,166
15,179
15,191
15,204
15,216
15,229
15,241
15,254
15,266
15,279
15,291
15,304
15,316
15,329
15,341
19,423
19,437
19,451
19,465
19,479
19,493
19,507
19,521
19,535
19,549
19,563
19,577
19,591
19,605
19,619
19,633
19,647
19,661
19,675
19,689
At
least
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
92,000
92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950
92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950
93,000
19,878
19,892
19,906
19,920
19,934
19,948
19,962
19,976
19,990
20,004
20,018
20,032
20,046
20,060
20,074
20,088
20,102
20,116
20,130
20,144
15,854
15,866
15,879
15,891
15,904
15,916
15,929
15,941
15,954
15,966
15,979
15,991
16,004
16,016
16,029
16,041
16,054
16,066
16,079
16,091
20,263
20,277
20,291
20,305
20,319
20,333
20,347
20,361
20,375
20,389
20,403
20,417
20,431
20,445
20,459
20,473
20,487
20,501
20,515
20,529
20,158
20,172
20,186
20,200
20,214
20,228
20,242
20,256
20,270
20,284
20,298
20,312
20,326
20,340
20,354
20,368
20,382
20,396
20,410
20,424
16,104
16,116
16,129
16,141
16,154
16,166
16,179
16,191
16,204
16,216
16,229
16,241
16,254
16,266
16,279
16,291
16,304
16,316
16,329
16,341
20,543
20,557
20,571
20,585
20,599
20,613
20,627
20,641
20,655
20,669
20,683
20,697
20,711
20,725
20,739
20,753
20,767
20,781
20,795
20,809
20,438
20,452
20,466
20,480
20,494
20,508
20,522
20,536
20,550
20,564
20,578
20,592
20,606
20,620
20,634
20,648
20,662
20,676
20,690
20,704
16,354
16,366
16,379
16,391
16,404
16,416
16,429
16,441
16,454
16,466
16,479
16,491
16,504
16,516
16,529
16,541
16,554
16,566
16,579
16,591
20,823
20,837
20,851
20,865
20,879
20,893
20,907
20,921
20,935
20,949
20,963
20,977
20,991
21,005
21,019
21,033
21,047
21,061
21,075
21,089
93,000
19,318
19,332
19,346
19,360
19,374
19,388
19,402
19,416
19,430
19,444
19,458
19,472
19,486
19,500
19,514
19,528
19,542
19,556
19,570
19,584
15,354
15,366
15,379
15,391
15,404
15,416
15,429
15,441
15,454
15,466
15,479
15,491
15,504
15,516
15,529
15,541
15,554
15,566
15,579
15,591
19,703
19,717
19,731
19,745
19,759
19,773
19,787
19,801
19,815
19,829
19,843
19,857
19,871
19,885
19,899
19,913
19,927
19,941
19,955
19,969
93,000
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
19,598
19,612
19,626
19,640
19,654
19,668
19,682
19,696
19,710
19,724
19,738
19,752
19,766
19,780
19,794
19,808
19,822
19,836
19,850
19,864
15,604
15,616
15,629
15,641
15,654
15,666
15,679
15,691
15,704
15,716
15,729
15,741
15,754
15,766
15,779
15,791
15,804
15,816
15,829
15,841
19,983
19,997
20,011
20,025
20,039
20,053
20,067
20,081
20,095
20,109
20,123
20,137
20,151
20,165
20,179
20,193
20,207
20,221
20,235
20,249
94,000
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
91,000
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950
92,000
If Form
1040NR,
line 40, is —
92,000
90,000
88,000
88,000
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
At
least
And you are —
89,000
87,000
87,000
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
If Form
1040NR,
line 40, is —
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
94,000
94,000
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
95,000
(Continued on page 44)
Instructions for Form 1040NR
- 43 -
Page 44 of 48
Instructions for Form 1040NR
6:53 - 7-AUG-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
95,000
95,000
95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950
95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950
96,000
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
97,000
At
least
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950
99,000
21,558
21,572
21,586
21,600
21,614
21,628
21,642
21,656
21,670
21,684
21,698
21,712
21,726
21,740
21,754
21,768
21,782
21,796
21,810
21,824
17,354
17,366
17,379
17,391
17,404
17,416
17,429
17,441
17,454
17,466
17,479
17,491
17,504
17,516
17,529
17,541
17,554
17,566
17,579
17,591
21,948
21,965
21,981
21,998
22,014
22,031
22,047
22,064
22,080
22,097
22,113
22,130
22,146
22,163
22,179
22,196
22,212
22,229
22,245
22,262
21,838
21,852
21,866
21,880
21,894
21,908
21,922
21,936
21,950
21,964
21,978
21,992
22,006
22,020
22,034
22,048
22,062
22,076
22,090
22,104
17,604
17,616
17,629
17,641
17,654
17,666
17,679
17,691
17,704
17,716
17,729
17,741
17,754
17,766
17,779
17,791
17,804
17,816
17,829
17,841
22,278
22,295
22,311
22,328
22,344
22,361
22,377
22,394
22,410
22,427
22,443
22,460
22,476
22,493
22,509
22,526
22,542
22,559
22,575
22,592
98,000
20,718
20,732
20,746
20,760
20,774
20,788
20,802
20,816
20,830
20,844
20,858
20,872
20,886
20,900
20,914
20,928
20,942
20,956
20,970
20,984
16,604
16,616
16,629
16,641
16,654
16,666
16,679
16,691
16,704
16,716
16,729
16,741
16,754
16,766
16,779
16,791
16,804
16,816
16,829
16,841
21,103
21,117
21,131
21,145
21,159
21,173
21,187
21,201
21,215
21,229
21,243
21,257
21,271
21,285
21,299
21,313
21,327
21,341
21,355
21,369
96,000
96,000
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
If Form
1040NR,
line 40, is —
98,000
98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950
99,000
20,998
21,012
21,026
21,040
21,054
21,068
21,082
21,096
21,110
21,124
21,138
21,152
21,166
21,180
21,194
21,208
21,222
21,236
21,250
21,264
16,854
16,866
16,879
16,891
16,904
16,916
16,929
16,941
16,954
16,966
16,979
16,991
17,004
17,016
17,029
17,041
17,054
17,066
17,079
17,091
21,383
21,397
21,411
21,425
21,439
21,453
21,467
21,481
21,495
21,509
21,523
21,537
21,551
21,565
21,579
21,593
21,607
21,621
21,635
21,649
21,278
21,292
21,306
21,320
21,334
21,348
21,362
21,376
21,390
21,404
21,418
21,432
21,446
21,460
21,474
21,488
21,502
21,516
21,530
21,544
17,104
17,116
17,129
17,141
17,154
17,166
17,179
17,191
17,204
17,216
17,229
17,241
17,254
17,266
17,279
17,291
17,304
17,316
17,329
17,341
21,663
21,677
21,691
21,705
21,719
21,733
21,747
21,761
21,775
21,789
21,803
21,817
21,831
21,845
21,859
21,873
21,887
21,901
21,915
21,932
99,000
99,050
99,100
99,150
99,200
99,250
99,300
99,350
99,400
99,450
99,500
99,550
99,600
99,650
99,700
99,750
99,800
99,850
99,900
99,950
99,050
99,100
99,150
99,200
99,250
99,300
99,350
99,400
99,450
99,500
99,550
99,600
99,650
99,700
99,750
99,800
99,850
99,900
99,950
100,000
97,000
97,000
97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950
97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950
98,000
$100,000
or over —
use the Tax
Computation
Worksheet
on page 45
- 44 -
Instructions for Form 1040NR
Page 45 of 48
Instructions for Form 1040NR
6:53 - 7-AUG-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Computation Worksheet—Line 41
!
See the instructions for line 41 that begin on page 18 to see if you must use the worksheet below to figure your tax.
CAUTION
Section A — Use if you checked filing status box 1 or 2 for Single. Complete the row below that applies to you.
Taxable income.
If line 40 is:
(a)
Enter the amount from
line 40
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here
and on
Form 1040NR, line 41
At least $100,000 but not over
$160,850
$
× 28% (.28)
$
$ 5,889.25
$
Over $160,850 but not over
$349,700
$
× 33% (.33)
$
$ 13,931.75
$
Over $349,700
$
× 35% (.35)
$
$ 20,925.75
$
Section B — Use if you checked filing status box 6 for qualifying widow(er). Complete the row below that applies to you.
Taxable income.
If line 40 is:
(a)
Enter the amount from
line 40
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here
and on
Form 1040NR, line 41
At least $100,000 but not over
$128,500
$
× 25% (.25)
$
$ 7,152.50
$
Over $128,500 but not over
$195,850
$
× 28% (.28)
$
$ 11,007.50
$
Over $195,850 but not over
$349,700
$
× 33% (.33)
$
$ 20,800.00
$
Over $349,700
$
× 35% (.35)
$
$ 27,794.00
$
Section C — Use if you checked filing status box 3, 4, or 5 for Married filing separately. Complete the row below that
applies to you.
Taxable income
If line 40 is:
(a)
Enter the amount from
line 40
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here
and on
Form 1040NR, line 41
At least $100,000 but not
over $174,850
$
× 33% (.33)
$
$ 10,400.00
$
Over $174,850
$
× 35% (.35)
$
$ 13,897.00
$
Instructions for Form 1040NR
-45-
Page 46 of 48
Instructions for Form 1040NR
6:53 - 7-AUG-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Rate Schedules
Estates or Trusts. Use Schedule W below to compute your tax.
Individuals. If your taxable income is $100,000 or more, use the Tax Computation Worksheet on page 45 to compute
your tax. The Tax Rate Schedules are shown so you can see that tax rate that applies to all levels of taxable income
but should not be used to figure your tax.
!
CAUTION
Schedule W
Schedule X
Estates or Trusts
Use this schedule for a nonresident alien estate or trust —
If the amount
Enter on Form
of Form
1040NR, line 41
1040NR, line
40, is:
Single Taxpayers — If you checked Filing Status
Box 1 or 2 on Form 1040NR
If taxable
The tax is:
income is:
of the
amount
over —
Over —
of the
amount
over —
Over —
But not
over —
But not
over —
$0
$7,825
............... 10%
$0
$0
$2,150
............... 15%
$0
7,825
31,850
$782.50 + 15%
7,825
2,150
5,000
$322.50 + 25%
2,150
31,850
77,100
4,386.25 + 25%
31,850
5,000
7,650
1,035.50 + 28%
5,000
77,100
160,850
15,698.75 + 28%
77,100
7,650
10,450
1,777.50 + 33%
7,650
160,850
349,700
39,148.75 + 33%
160,850
10,450 ...............
2,701.00 + 35%
10,450
349,700 ...............
101,469.25 + 35%
349,700
Schedule Y
Schedule Z
Married Filing Separate Returns — If you checked
Filing Status Box 3, 4, or 5 on Form 1040NR
Qualifying Widows and Widowers — If you
checked Filing Status Box 6 on Form 1040NR
If taxable
income is:
If taxable
income is:
The tax is:
The tax is:
of the
amount
over —
Over —
But not
over —
of the
amount
over —
Over —
But not
over —
$0
$7,825
................... 10%
$0
$0
$15,650
................ 10%
$0
7,825
31,850
$782.50 + 15%
7,825
15,650
63,700
$1,565.00 + 15%
15,650
31,850
64,250
4,386.25 + 25%
31,850
63,700
128,500
8,772.50 + 25%
63,700
64,250
97,925
12,486.25 + 28%
64,250
128,500
195,850
24,972.50 + 28%
128,500
97,925
174,850
21,915.25 + 33%
97,925
195,850
349,700
43,830.50 + 33%
195,850
174,850 ...............
47,300.50 35%
174,850
349,700
..............
94,601.00 + 35%
349,700
-46-
Instructions for Form 1040NR
Page 47 of 48
Instructions for Form 1040NR
6:53 - 7-AUG-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Index
A
Address change . . . . . . . . . . . . 30
Adjustments . . . . . . . . . . . . . . . . 15
Adoption expenses:
Employer-provided benefits
for . . . . . . . . . . . . . . . . . . . . . 10
Alternative minimum tax:
Refundable credit for prior
year . . . . . . . . . . . . . . . . . . . . 23
Amended return . . . . . . . . . . . . . 31
Amount you owe . . . . . . . . . . . . 24
Annuities . . . . . . . . . . . . . . . 13, 28
B
Business income or
(loss) . . . . . . . . . . . . . . . . . . . . . 12
C
Capital assets, sales or
exchanges . . . . . . . . 12, 18, 29
Capital gain
distributions . . . . . . 11, 12, 18
Capital gain tax
worksheet . . . . . . . . . . . . . . . . 18
Capital gains and
(losses) . . . . . . . . . . 12, 18, 29
Casualty and theft
losses . . . . . . . . . . . . . . . . . . . . 27
Charity, gifts to . . . . . . . . . . . 26-27
Child and dependent care
expenses:
Credit for . . . . . . . . . . . . . . . . . 19
Child tax credits . . . . . . . . . 20, 23
Children of divorced or
separated parents, exemption
for . . . . . . . . . . . . . . . . . . . . . . . . . 9
Community income . . . . . . . . . . . 6
Credit for amount paid with
Form 1040-C . . . . . . . . . . . . . 23
Credits against tax . . . . 5, 19, 21
D
Daycare expenses . . . . . . . . . . 19
Credit for . . . . . . . . . . . . . . . . . 19
Debt held by the public, gift to
reduce . . . . . . . . . . . . . . . . . . . 30
Decedents . . . . . . . . . . . . . . . . . . . 3
Dependent care benefits . . . . 10
Dependents, exemption
deduction for . . . . . . . . . . 9, 17
Direct deposit of refund . . . . . . 23
Dispositions of U.S. real
property interests . . . . . . . . . . 6
Dividend income . . . . . . . . 11, 28
Divorced or separated parents,
children of . . . . . . . . . . . . . . . . . 9
Domestic production activities
deduction . . . . . . . . . . . . . . . . . 17
Dual-status taxpayers . . . . . . . . 4
E
Educator expenses
deduction . . . . . . . . . . . . . . . . . 15
Effectively connected
income . . . . . . . . . . . . . . . . . 9-15
Election to be taxed as a
resident alien . . . . . . . . . . . . . . 4
Instructions for Form 1040NR
Estates . . . . . . . . . . . . . . . . . 3, 4, 8
Estates, exemption deduction
for . . . . . . . . . . . . . . . . . . . . . . . . 18
Estimated tax penalty . . . . . . . 25
Estimated tax,
individuals . . . . . 23, 24, 25, 30
Excess salary deferrals . . . . . . 10
Excess social security and Tier
1 RRTA tax withheld . . . . . . 23
Exemptions . . . . . . . . . . . . . . 9, 17
Extension of time to file . . . . . . . 4
F
Filing requirements . . . . . . . . . . . 2
Filing status . . . . . . . . . . . . . . . . . . 8
Foreign tax credit . . . . . . . . . . . 20
Former U.S. citizens and
long-term residents:
Expatriation after June 3,
2004 . . . . . . . . . . . . . . . . . . . . 6
Expatriation before June 4,
2004 . . . . . . . . . . . . . . . . . . . . 6
G
Gains and (losses),
capital . . . . . . . . . . . . . . . . 12, 29
Golden parachute
payments . . . . . . . . . . . . . . . . . 22
Group-term life insurance,
uncollected tax on . . . . . . . . 22
H
Health insurance deduction:
Self-employed . . . . . . . . . . . . 15
Health savings account
deduction . . . . . . . . . . . . . . . . . 15
Household employment
taxes . . . . . . . . . . . . . . . . . . . . . 22
Hurricane tax relief . . . . . . . . . . 26
I
Identifying number . . . . . . . . . . . 8
Identity theft . . . . . . . . . . . . . . . . 30
Income tax withholding . . . . . . 30
Income to be reported . . . . 9-15,
28-29
Individual retirement
arrangements (IRAs):
Contributions to . . . . . . . . . . . 16
Distributions from . . . . . . . . . 12
Installment payments . . . . . . . . 25
Interest charged due to late
payment of tax . . . . . . . . . . . . 31
Interest income . . . . . . . . . 10, 28
Itemized deductions . . . . . . . . 17,
25-28
K
Kinds of income . . . . . . . . . . . . . . 6
L
Line instructions for Form
1040NR . . . . . . . . . . . . . . . . . . . 8
M
Married persons who live
apart . . . . . . . . . . . . . . . . . . . . . . 8
Mileage rates, standard . . . . . . 1
Miscellaneous itemized
deductions . . . . . . . . . . . . . 27-28
Moving expenses . . . . . . . . 1, 15
N
Nonresident aliens,
defined . . . . . . . . . . . . . . . . . . . . 2
O
Original issue discount . . . . . . 29
Other income . . . . . . . . . . . . . . . 15
Other taxes . . . . . . . . . . . . . . . . . 21
P
Payments . . . . . . . . . . . . . . . . . . . 22
Penalties:
Early withdrawal of
savings . . . . . . . . . . . . . . . . . 16
Estimated tax . . . . . . . . . . . . . 25
Frivolous return . . . . . . . . . . . 31
Late filing . . . . . . . . . . . . . . . . . 31
Late payment . . . . . . . . . . . . . 31
Other . . . . . . . . . . . . . . . . . . . . . 31
Pensions and annuities . . . . . . 13
Preparer, requirement to sign
tax return . . . . . . . . . . . . . . . . . 30
Private delivery services . . . . . . 4
Problems, unresolved
tax . . . . . . . . . . . . . . . . . . . . . . . 31
Public debt — Gift to reduce
the . . . . . . . . . . . . . . . . . . . . . . . 30
Q
Qualified dividends . . . . . . . . . . 11
Qualified dividends tax
worksheet . . . . . . . . . . . . . . . . 18
Qualified performing
artists . . . . . . . . . . . . . . . . . . . . 17
Qualified retirement plans,
deduction for . . . . . . . . . . . . . 15
R
Railroad retirement benefits
(Tier 1) . . . . . . . . . . . . . . . . . . . 29
Real property income
election . . . . . . . . . . . . . . . . . . . . 6
Records, how long to
keep . . . . . . . . . . . . . . . . . . . . . 30
Refund . . . . . . . . . . . . . . . . . . . . . 23
Refunds, credits, or offsets of
state and local income
taxes . . . . . . . . . . . . . . . . . . . . . 11
Reminders . . . . . . . . . . . . . . . . . . 30
Rental income . . . . . . . . . . . . . . 28
Requesting a copy of your tax
return . . . . . . . . . . . . . . . . . . . . 31
Resident aliens . . . . . . . . . . . . . . 2
Residential energy expenses:
Credit for . . . . . . . . . . . . . . . . . 19
Retirement plan deduction,
self-employed . . . . . . . . . . . . 15
Rounding off to whole
dollars . . . . . . . . . . . . . . . . . . . . . 9
Royalties . . . . . . . . . . . . . . . . . . . 28
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S
Salaries and wages . . . . . 10, 28
Sales or exchanges, capital
assets . . . . . . . . . . . . . . . . 12, 29
Scholarship and fellowship
grants . . . . . . . . . . . . . . . . 11, 16
Social security benefits . . . . . . 29
Standard mileage rate . . . . . . . 26
State and local income taxes,
deduction for . . . . . . . . . . . . . 26
Student loan interest
deduction . . . . . . . . . . . . . . . . . 16
T
Tax computation
worksheet . . . . . . . . . . . . . . . . 18
Tax rate schedules . . . . . . . . . . 18
Tax rates . . . . . . . . . . . . . . . . . . . 18
Tax table . . . . . . . . . . . . 18, 33-44
Tax withholding . . . . . 22, 23, 29
Taxes:
Income effectively
connected . . . . . . . . . . . . . . 17
Alternative minimum . . . . 19
Archer MSAs . . . . . . . . . . . 21
Golden parachute
payments . . . . . . . . . . . . 22
IRAs and other qualified
retirement plans . . . . . . 21
Recapture taxes . . . . . . . . 22
Section 72(m)(5) excess
benefits . . . . . . . . . . . . . . 22
Social security and
Medicare tax on
tips . . . . . . . . . . . . . . . . . . 21
Uncollected employee
social security and
Medicare or Tier 1 RRTA
tax on tips . . . . . . . . . . . . 22
Income not effectively
connected . . . . . . . . . . . . . . 28
Taxpayer assistance . . . . . . . . 31
Third party designee . . . . . . . . 25
Tier 1 RRTA tax withheld . . . . 23
Tip income . . . . . . . . . . . . . . 10, 21
Transportation tax . . . . . . . . . . . 22
Treaty-exempt income . . . . . . 15
Trusts . . . . . . . . . . . . . . 3, 4, 8, 22
Trusts, exemption deduction
for . . . . . . . . . . . . . . . . . . . . . . . . 18
U
U.S. real property interests,
dispositions of . . . . . . . . . . . . . 6
Unemployment
compensation . . . . . . . . . . . . 15
Unresolved tax problems . . . . 31
W
Wages and salaries . . . . . 10, 28
When to file . . . . . . . . . . . . . . . . . . 4
Where to file . . . . . . . . . . . . . . . . . 4
Who must file . . . . . . . . . . . . . . . . 2
Widows and widowers,
qualifying . . . . . . . . . . . . . . . . . . 9
Winnings, proceeds from prizes,
awards, gambling and
lotteries . . . . . . . . . . . . . . . . . . 29
Page 48 of 48
Instructions for Form 1040NR
6:53 - 7-AUG-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Withholding tax . . . . . 22, 23, 29
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Instructions for Form 1040NR
| File Type | application/pdf |
| File Title | Description of Major Changes |
| Author | 8fllb |
| File Modified | 2007-08-07 |
| File Created | 2007-08-07 |