Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - Internal Revenue Service - 2007

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Department of the Treasury
Internal Revenue Service
Instructions for Form
1040NR-EZ
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
Section references are to the Internal
tax, see Form 8919 to figure and report
These free publications and the
this tax.
forms and schedules you will need are
Revenue Code unless otherwise noted.
available on request from the Internal
Can I Use Form
Telephone excise tax credit. This
Revenue Service. You can download
credit was available only on your 2006
them from the IRS website at
1040NR-EZ?
return. If you filed but did not request it
Also see Taxpayer
on your 2006 return, file Form 1040X
You can use Form 1040NR-EZ instead
Assistance that begins on page 10 for
using a simplified procedure explained
of Form 1040NR if all 11 of the
other ways to get them (as well as
in its instructions to amend your 2006
following apply.
information on receiving IRS assistance
return. If you were not required to file a
1. You do not claim any
in completing the forms).
2006 return, see the 2006 Form
dependents.
1040EZ-T.
Resident Alien or
2. You cannot be claimed as a
dependent on another person’s U.S.
Nonresident Alien
What’s New for 2008
tax return (such as your parent’s
return).
If you are not a citizen of the United
Personal exemption and itemized
3. Your only U.S. source income
States, specific rules apply to determine
deduction phaseouts reduced.
was from wages, salaries, tips, taxable
if you are a resident alien or a
Taxpayers with adjusted gross income
refunds of state and local income taxes,
nonresident alien for tax purposes.
above a certain amount may lose part
and scholarship or fellowship grants.
Generally, you are considered a
of their deduction for personal
resident alien if you meet either the
Note. If you had taxable interest or
exemptions and itemized deductions.
green card test or the substantial
dividend income, you cannot use this
The amount by which these deductions
presence test for 2007. (These tests
form.
are reduced in 2008 will be only
/
of
1
2
are explained later, beginning on this
the amount of the reduction that
4. Your taxable income (line 14 of
page.) Even if you do not meet either of
otherwise would have applied in 2007.
Form 1040NR-EZ) is less than
these tests, you may be able to choose
$100,000.
to be treated as a U.S. resident for part
5. The only adjustments to income
Other Reporting
of 2007. See First-Year Choice in Pub.
you can claim are the exclusion for
519 for details.
Requirements
scholarship and fellowship grants or the
You are generally considered a
student loan interest deduction.
If you meet the closer connection to a
6. You do not claim any tax credits.
nonresident alien for the year if you are
foreign country exception to the
7. If you were married, you do not
not a U.S. resident under either of
substantial presence test, you must file
these tests. However, even if you are a
claim an exemption for your spouse.
Form 8840. If you exclude days of
8. The only itemized deduction you
U.S. resident under one of these tests,
presence in the United States for
can claim is for state and local income
you may still be considered a
purposes of the substantial presence
nonresident alien if you qualify as a
taxes.
test, you must file Form 8843. This rule
resident of a treaty country within the
Note. Residents of India who were
does not apply to foreign
meaning of the tax treaty between the
students or business apprentices may
government-related individuals who
United States and that country. You
be able to take the standard deduction
exclude days of presence in the United
can download the complete text of most
instead of the itemized deduction for
States. Certain dual-resident taxpayers
U.S. treaties at Technical
state and local income taxes. See the
who claim tax treaty benefits must file
explanations for many of those treaties
instructions for line 11 on page 6.
Form 8833. A dual-resident taxpayer is
are also available at that site.
one who is a resident of both the United
9. This is not an “expatriation
For more details on resident and
States and another country under each
return.” See the Instructions for Form
nonresident status, the tests for
country’s tax laws.
1040NR for more information.
residence and the exceptions to them,
10. The only taxes you owe are:
see Pub. 519.
a. The tax from the Tax Table on
Additional Information
pages 12 through 20.
Green Card Test
If you need more information, our free
b. Unreported social security and
publications may help you. Pub. 519,
You are a resident for tax purposes if
Medicare tax from Forms 4137 or 8919.
U.S. Tax Guide for Aliens, will be the
you were a lawful permanent resident
11. You do not claim a credit for
most important, but the following
(immigrant) of the United States at any
excess social security and tier 1 RRTA
publications may also help.
time during 2007.
tax withheld.
Pub. 552 Recordkeeping for Individuals
Substantial Presence Test
General Instructions
Pub. 597 Information on the United
You are considered a U.S. resident if
States-Canada Income Tax
you meet the substantial presence test
for 2007. You meet this test if you were
Treaty
What’s New for 2007
physically present in the United States
Pub. 901 U.S. Tax Treaties
for at least:
Unreported social security and
Pub. 910 Guide to Free Tax Services
Medicare tax on wages. If you are
1. 31 days during 2007, and
(includes a list of all
an employee and your employer did not
2. 183 days during the period 2007,
withhold social security and Medicare
publications)
2006, and 2005, counting all the days
Cat. No. 21718P

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