Looking for a Form 1040nr-ez Templates? Download it for free!

•

expenses for any of the following

Any nontaxable distribution of

checked filing status box 1, or more

individuals.

Coverdell education savings account

than $117,300 if you checked filing

earnings.

status box 2.

1. Yourself or your spouse.

•

Any scholarship, educational

2. Any person who was your

Note. Residents of Canada, Mexico,

assistance allowance, or other payment

dependent when the loan was taken

the Republic of Korea (South Korea),

(but not gifts, inheritances, etc.)

out.

and U.S. nationals may be able to claim

excluded from income.

exemptions for their dependents and, if

3. Any person you could have

For more details on these expenses,

married, their spouse. Residents of

claimed as a dependent for the year the

see Pub. 970.

India who were students or business

loan was taken out except that:

apprentices may also be able to take

Eligible student. An eligible

a. The person filed a joint return.

exemptions for their spouse and

student is a person who:

b. The person had gross income

•

dependents. However, Form 1040NR

Was enrolled in a degree, certificate,

that was equal to or more than the

must be used to claim the additional

or other program (including a program

exemption amount for that year ($3,400

exemptions.

of study abroad that was approved for

for 2007), or

credit by the institution at which the

Line 16 — Unreported social security

c. You could be claimed as a

student was enrolled) leading to a

and Medicare tax from Forms 4137

dependent on someone else’s return.

recognized educational credential at an

and 8919. Enter the total of any taxes

eligible educational institution, and

from Form 4137 and Form 8919. Check

•

The person for whom the expenses

Carried at least half the normal

the appropriate box(es).

were paid must have been an eligible

full-time workload for the course of

Form 4137. If you received tips of

student (defined later on this page).

study he or she was pursuing.

$20 or more in any month and you did

However, a loan is not a qualified

Line 11 — Itemized deductions.

not report the full amount to your

student loan if (a) any of the proceeds

Enter the total state and local income

employer, you must pay the social

were used for other purposes, or (b) the

taxes you paid or that were withheld

security and Medicare or railroad

loan was from either a related person

from your salary in 2007. But use the

retirement (RRTA) tax on the

or a person who borrowed the

worksheet on this page to figure the

unreported tips. You must also pay this

proceeds under a qualified employer

amount to enter on line 11 if your

tax if your Form(s) W-2 shows allocated

plan or a contract purchased under

adjusted gross income from line 10 is

tips that you are including in your

such a plan. To find out who is a

more than $156,400 if you checked

income on Form 1040NR-EZ, line 3.

related person, see Pub. 970.

filing status box 1, or more than

To figure the social security and

$78,200 if you checked filing status box

Qualified higher education

Medicare tax, use Form 4137. If you

2. If, during 2007, you received any

expenses. Qualified higher education

owe RRTA tax, contact your employer.

refunds of, or credits for, income tax

expenses generally include tuition,

Your employer will figure and collect the

paid in earlier years, do not subtract

fees, room and board, and related

RRTA tax.

them from the amount you deduct here.

expenses such as books and supplies.

Instead, see the instructions for Form

The expenses must be for education in

You may be charged a penalty

1040NR-EZ, line 4, on page 5.

a degree, certificate, or similar program

equal to 50% of the social

at an eligible educational institution. An

security and Medicare tax due

Note. Residents of India who were

CAUTION

eligible educational institution includes

on tips you received but did not report

students or business apprentices may

most colleges, universities, and certain

to your employer.

be able to take the standard deduction

vocational schools. You must reduce

instead of their itemized deductions.

Form 8919. If you are an employee

the expenses by the following benefits.

See Pub. 519 for details.

who received wages from an employer

•

Employer-provided educational

Line 13 — Exemption deduction.

who did not withhold social security and

assistance benefits that are not

Generally, you can take an exemption

Medicare tax from your wages, use

included in Form(s) W-2, box 1.

of $3,400 for yourself. But use the

Form 8919 to figure your share of the

•

Excludable U.S. series EE and I

worksheet on page 7 to figure the

unreported tax. Include on line 16 the

savings bond interest from Form 8815.

amount, if any, to enter on line 13 if

amount from line 13 of Form 8919.

•

Any nontaxable distribution of

your adjusted gross income from line

Include the amount from line 6 of Form

qualified tuition program earnings.

10 is more than $156,400 if you

8919 on Form 1040NR-EZ, line 3.

Itemized Deductions Worksheet—Line 11

Keep for Your Records

1. Enter the amount of state and local income taxes you paid or that were withheld from your salary in 2007 . . .

2. Multiply line 1 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Enter the amount from Form 1040NR-EZ, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Enter: $156,400 ($78,200 if you checked filing status box 2) . . . . . . . . . . . . . . . . . . .

5. Is the amount on line 4 less than the amount on line 3? . . . . . . . . . . . . . . . . . . . . . .

No. Stop. Your deduction is not limited. Enter the amount from line 1 above on

Form 1040NR-EZ, line 11.

Yes. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6. Multiply line 5 by 3% (.03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Enter the smaller of line 2 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8. Divide line 7 by 3.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10. Total itemized deductions. Subtract line 9 from line 1. Enter the result here and on Form 1040NR-EZ, line 11.

Then, on the dotted line to the left of the line 12 entry space, enter “IDW” . . . . . . . . . . . . . . . . . . . . . . . . . .

10.

-6-

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 6

Related Articles

Related forms

Related Categories