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described under Married persons who

Line Instructions for

Taxable Income

live apart, you may consider yourself

single for the whole year.

Form 1040NR-EZ

Line 3 — Wages, salaries, tips, etc.

Enter the total of your effectively

If your spouse died in 2007, consider

connected wages, salaries, tips, etc.

yourself married to that spouse for the

For most people, the amount to enter

whole year, unless you remarried

Identifying Number and

on this line should be shown in their

before the end of 2007.

Address

Form(s) W-2, box 1. However, do not

U.S. national. A U.S. national is an

include on line 3 amounts exempted

Identifying number. You are

individual who, although not a U.S.

under a tax treaty. Instead, include

generally required to enter your social

citizen, owes his or her allegiance to

these amounts on line 6 and complete

security number (SSN). To apply for

the United States. U.S. nationals

item J on page 2 of Form 1040NR-EZ.

this number, get Form SS-5,

include American Samoans and

Also include on line 3:

Application for a Social Security Card,

•

Northern Mariana Islanders who chose

Wages received as a household

from your local Social Security

to become U.S. nationals instead of

employee for which you did not receive

Administration (SSA) office or call the

U.S. citizens.

a Form W-2 because your employer

SSA at 1-800-772-1213. You can also

paid you less than $1,500 in 2007.

Married persons who live apart.

download Form SS-5 from the SSA’s

Also, enter “HSH” and the amount not

Some married persons who have a

website at

reported on a Form W-2 on the dotted

child and who do not live with their

online/ss-5.html. You must visit an SSA

line next to line 3.

spouse can file as single. If you meet

office in person and submit your Form

•

Tip income you did not report to your

all five of the following tests and you

SS-5 along with original documentation

employer. Also include allocated tips

are a married resident of Canada,

showing your age, identity, immigration

shown on your Form(s) W-2 unless you

Mexico, the Republic of Korea (South

status, and authority to work in the

can prove that you received less.

Korea), or you are a married U.S.

United States. If you are an F-1 or M-1

Allocated tips should be shown in your

national, check the box on line 1.

student, you must also show your Form

Form(s) W-2, box 8. They are not

I-20. If you are a J-1 exchange visitor,

1. You file a return separate from

included as income in box 1. See Pub.

you will also need to show your Form

your spouse.

531 for more details.

DS-2019. Generally, you will receive

2. You paid more than half of the

your card about 2 weeks after the SSA

cost to keep up your home in 2007.

You may owe social security

has all the evidence and information it

and Medicare tax on unreported

3. You lived apart from your spouse

needs.

during the last 6 months of 2007.

or allocated tips. See the

CAUTION

4. Your home was the main home of

instructions for line 16 on page 6.

If you do not have an SSN and are

•

Disability pensions shown on

your child, stepchild, or foster child for

not eligible to get one, you must apply

more than half of 2007. Temporary

Form 1042-S or Form 1099-R if you

for an individual taxpayer identification

absences, such as for school, vacation,

have not reached the minimum

number (ITIN). For details on how to do

retirement age set by your employer.

or medical care, count as time lived in

so, see Form W-7 and its instructions. It

the home.

usually takes about 4 – 6 weeks to get

Note. You must use Form 1040NR to

5. You are able to claim a

an ITIN. If you already have an ITIN,

report disability pensions received after

dependency exemption for the child (on

enter it wherever your SSN is

you reach your employer’s minimum

Form 1040NR) or the child’s other

requested on your tax return.

retirement age and other payments

parent claims him or her as a

shown on Form 1042-S or Form

Note. An ITIN is for tax use only. It

dependent under the rules for children

1099-R.

does not entitle you to social security

of divorced or separated parents. See

•

Wages from Form 8919, line 6.

benefits or change your employment or

Form 8332, Release of Claim to

immigration status under U.S. law.

Missing or incorrect Form W-2.

Exemption for Child of Divorced or

Your employer is required to provide or

An incorrect or missing identifying

Separated Parents.

send Form W-2 to you no later than

number can increase your tax or reduce

January 31, 2008. If you do not receive

your refund.

Adopted child. An adopted child is

it by early February, ask your employer

P.O. box. Enter your box number only

always treated as your own child. An

for it. Even if you do not get a Form

if your post office does not deliver mail

adopted child includes a child lawfully

W-2, you must still report your earnings

to your home.

placed with you for legal adoption.

on line 3. If you lose your Form W-2 or

Foreign address. Enter the

it is incorrect, ask your employer for a

Foster child. A foster child is any

information in the following order: City,

new one.

child placed with you by an authorized

province or state, and country. Follow

Dependent care benefits. If you

placement agency, or by judgment,

the country’s practice for entering the

received benefits for 2007 under your

decree, or other order of any court of

postal code. Do not abbreviate the

employer’s dependent care plan, you

competent jurisdiction.

country name.

must use Form 1040NR. The benefits

Entry visa. Enter the type of U.S. visa

should be shown in your Form(s) W-2,

(for example, F, J, M, etc.) you used to

box 10.

Rounding Off to Whole

enter the United States.

Adoption benefits. If you received

Dollars

employer-provided adoption benefits for

2007, you must use Form 1040NR. The

Filing Status

You can round off cents to whole

benefits should be shown in your

dollars on your return. If you do round

Lines 1 and 2. The amount of your tax

Form(s) W-2, box 12, with code T.

to whole dollars, you must round all

depends on your filing status. Before

Tax-exempt interest. Certain types

amounts. To round, drop amounts

you decide which box to check, read

of interest income from investments in

under 50 cents and increase amounts

the following explanation.

state and municipal bonds and similar

from 50 to 99 cents to the next dollar.

Were you single or married? If you

instruments are not taxed by the United

For example, $1.39 becomes $1 and

were married on December 31,

States. If you received such tax-exempt

$2.50 becomes $3.

consider yourself married for the whole

interest income, enter “TEI” and the

year. If you were single, divorced, or

If you have to add two or more

amount of your tax-exempt interest on

legally separated under a decree of

amounts to figure the amount to enter

the dotted line next to line 3. Include

divorce or separate maintenance on

on a line, include cents when adding

any exempt-interest dividends from a

December 31, consider yourself single

the amounts and round off only the

mutual fund or other regulated

for the whole year. If you meet the tests

total.

investment company. But do not

-4-

Instructions for Form 1040NR-EZ

Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - Internal Revenue Service - 2007 Page 4

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