Form 1040 NR U.S. Nonresident Alien Income Tax Return

1040NR

Form
Department of the Treasury
Internal Revenue Service

2008

For the year January 1–December 31, 2008, or other tax year
beginning

Your first name and initial
Please print or type.

OMB No. 1545-0074

U.S. Nonresident Alien Income Tax Return
, 2008, and ending

, 20

Last name

Identifying number (see page 7)

Present home address (number, street, and apt. no., or rural route). If you have a P.O. box, see page 7.

Check if:

City, town or post office, state, and ZIP code. If you have a foreign address, see page 7.

Type of entry visa (see page 7)

Individual
Estate or Trust

©

Country ©
Of what country were you a citizen or national during the tax year? ©
Give address outside the United States to which you want any
Give address in the country where you are a permanent resident.
refund check mailed. If same as above, write “Same.”
If same as above, write “Same.”

1
2
3
4
5
6

Single resident of Canada or Mexico, or a single U.S. national
Other single nonresident alien
Married resident of Canada or Mexico, or a married U.S. national If you check box 7b, enter your spouse’s
Married resident of the Republic of Korea (South Korea)
identifying number ©
Other married nonresident alien
Qualifying widow(er) with dependent child (see page 7)

%

Caution: Do not check box 7a if your parent (or someone else) can claim you as a dependent.
Do not check box 7b if your spouse had any U.S. gross income.

7c

Dependents: (see page 8)
(1) First name

Last name

(2) Dependent’s
identifying number

(4) if qualifying
child for child tax
credit (see page 8)

..
.
..
.
..
.
..
.

Total number of exemptions claimed

8
9a
b
10a
b
11
12
13
14
15
16a
17a
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35

Wages, salaries, tips, etc. Attach Form(s) W-2
Taxable interest
9b
Tax-exempt interest. Do not include on line 9a
Ordinary dividends
10b
Qualified dividends (see page 10)
Taxable refunds, credits, or offsets of state and local income taxes (see page 10)
Scholarship and fellowship grants. Attach Form(s) 1042-S or required statement (see page 10)
Business income or (loss). Attach Schedule C or C-EZ (Form 1040)
Capital gain or (loss). Attach Schedule D (Form 1040) if required. If not required, check here
Other gains or (losses). Attach Form 4797
16a
16b Taxable amount (see page 11)
IRA distributions
17a
17b Taxable amount (see page 12)
Pensions and annuities
Rental real estate, royalties, partnerships, trusts, etc. Attach Schedule E (Form 1040)
Farm income or (loss). Attach Schedule F (Form 1040)
Unemployment compensation
Other income. List type and amount (see page 14)
22
Total income exempt by a treaty from page 5, item M
Add lines 8, 9a, 10a, 11–15, 16b, and 17b–21. This is your total effectively connected income ©
24
Educator expenses (see page 14)
25
Health savings account deduction. Attach Form 8889
26
Moving expenses. Attach Form 3903
27
Self-employed SEP, SIMPLE, and qualified plans
28
Self-employed health insurance deduction (see page 14)
29
Penalty on early withdrawal of savings
30
Scholarship and fellowship grants excluded
31
IRA deduction (see page 15)
32
Student loan interest deduction (see page 15)
33
Domestic production activities deduction. Attach Form 8903
Add lines 24 through 33
Subtract line 34 from line 23. Enter here and on line 36. This is your adjusted gross income ©

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 31.

7a

7b

Yourself

Spouse

$

No. of boxes checked
©
on 7a and 7b
No. of children on
7c who:
● lived with you

©

● did not live with
you due to divorce
or separation
Dependents on 7c
not entered above

©
©

Add numbers entered
©
on lines above

d
Income Effectively Connected With U.S. Trade/Business

..
.
..
.
..
.
..
.

(3) Dependent’s
relationship
to you

Adjusted Gross Income

Enclose, but do not attach, any payment.

Attach Forms W-2 here.
Also attach Form(s) 1099-R if tax was withheld.

Filing Status and Exemptions for Individuals (see pages 7 and 8)
Filing status. Check only one box (1–6 below).

Cat. No. 11364D

8
9a
10a
11
12
13
14
15
16b
17b
18
19
20
21
23

34
35
Form

1040NR

(2008)

Tax and Credits

Form 1040NR (2008)

36
37
38
39
40
41
42
43
44
45
46
47
48
49

Payments

Other Taxes

50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66

Page

Amount from line 35 (adjusted gross income)
Itemized deductions from page 3, Schedule A, line 17
Subtract line 37 from line 36
Exemptions (see page 17)
Taxable income. Subtract line 39 from line 38. If line 39 is more than line 38, enter -0Tax (see page 17). Check if any tax is from: a
Form(s) 8814 b
Form 4972
Alternative minimum tax (see page 18). Attach Form 6251
Add lines 41 and 42
44
Foreign tax credit. Attach Form 1116 if required
45
Credit for child and dependent care expenses. Attach Form 2441
46
Retirement savings contributions credit. Attach Form 8880
47
Child tax credit (see page 20). Attach Form 8901 if required
48
Credits from: a
Form 8396 b
Form 8839 c
Form 5695
Other credits. Check applicable box(es): a
Form 3800
49
b
Form 8801
c
Form
Add lines 44 through 49. These are your total credits
Subtract line 50 from line 43. If line 50 is more than line 43, enter -0Tax on income not effectively connected with a U.S. trade or business from page 4, line 88
Unreported social security and Medicare tax from: a
Form 4137
b
Form 8919
Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required
Transportation tax (see page 20)
Household employment taxes. Attach Schedule H (Form 1040)
Add lines 51 through 56. This is your total tax
58
Federal income tax withheld from Forms W-2, 1099, 1042-S, etc.
59
2008 estimated tax payments and amount applied from 2007 return
Excess social security and tier 1 RRTA tax withheld (see page 22) 60
61
Additional child tax credit. Attach Form 8812
62
Amount paid with Form 4868 (request for extension)
Other payments from: a
Form 2439 b
Form 4136 c
Form 8885 63
64
Credit for amount paid with Form 1040-C
65
U.S. tax withheld at source from page 4, line 85

U.S. tax withheld at source by partnerships under section 1446:
a From Form(s) 8805
b From Form(s) 1042-S
67 U.S. tax withheld on dispositions of U.S. real property interests:
a From Form(s) 8288-A
b From Form(s) 1042-S
68 Refundable credit for prior year minimum tax from Form 8801, line 30
69 Add lines 58 through 68. These are your total payments

Refund

©

©

b Routing number

50
51
52
53
54
55
56
57

©

©

66a
66b
67a
67b
68
©

70 If line 69 is more than line 57, subtract line 57 from line 69. This is the amount you overpaid
71a Amount of line 70 you want refunded to you. If Form 8888 is attached, check here ©

Direct
deposit? See
page 22.

2

36
37
38
39
40
41
42
43

c Type:

Checking

69
70
71a

Savings

d Account number
©

72

Amount of line 70 you want applied to your 2009 estimated tax

Amount
You Owe

73
74

Amount you owe. Subtract line 69 from line 57. For details on how to pay, see page 23
Estimated tax penalty. Also include on line 73
74

Third Party
Designee

Do you want to allow another person to discuss this return with the IRS (see page 24)?

Sign
Here

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation in the United States

Keep a copy of
this return for
your records.

Paid
Preparer’s
Use Only

Designee’s
©
name

©

Preparer’s
signature

©

Firm’s name (or
yours if self-employed),
address, and ZIP code

Phone
©
no.

(

72

)

©

Yes. Complete the following.

No

Personal identification
©
number (PIN)

Date

©

73

Preparer’s SSN or PTIN
Check if
self-employed
EIN
Phone no.

(

)
Form

1040NR

(2008)

Form 1040NR (2008)

Page

Schedule A—Itemized Deductions (See pages 25, 26, and 27.)
State and
Local
Income
Taxes
Total Gifts
to U.S.
Charities

1

State income taxes

1

2
3

Local income taxes
Add lines 1 and 2

2
3

4

Other than by cash or check. If you made any gift of $250 or
more, see page 25. You must attach Form 8283 if “the amount
of your deduction” (see definition on page 26) is more than $500

5

6

Carryover from prior year

6

7

Add lines 4 through 6

7

8

Casualty or theft loss(es). Attach Form 4684. See page 26

8

5

Casualty and
Theft Losses

07

Caution: If you made a gift and received a benefit in
return, see page 25.
Gifts by cash or check. If you made any gift of $250 or
more, see page 25

4

3

9
Job
Expenses
and Certain
Miscellaneous
Deductions

Unreimbursed employee expenses—job travel, union
dues, job education, etc. You must attach Form 2106
or Form 2106-EZ if required. See page 26 ©

10
11

Tax preparation fees
Other expenses. See page 27 for expenses to deduct
here. List type and amount ©

9
10

11
12
13

Add lines 9 through 11
Enter the amount from Form
1040NR, line 36

12
13
14

14

Multiply line 13 by 2% (.02)

15

Subtract line 14 from line 12. If line 14 is more than line 12, enter -0-

Other
Miscellaneous
Deductions

16

Other—see page 27 for expenses to deduct here. List type and amount

Total
Itemized
Deductions

17

Is Form 1040NR, line 36, over $159,950 (over $79,975 if you checked filing status
box 3, 4, or 5 on page 1 of Form 1040NR)?
No. Your deduction is not limited. Add the amounts in the far right column
for lines 3 through 16. Also enter this amount on Form 1040NR, line 37.
©
Yes. Your deduction may be limited. See page 27 for the amount to
enter here and on Form 1040NR, line 37.

15
©

16

%

17
Form

1040NR

(2008)

Form 1040NR (2008)

Page

4

Tax on Income Not Effectively Connected With a U.S. Trade or Business
Attach Forms 1042-S, SSA-1042S, RRB-1042S, or similar form.
(a) U.S. tax
withheld
at source

Nature of income

Dividends paid by:
a U.S. corporations
b Foreign corporations
76 Interest:
a Mortgage
b Paid by foreign corporations
c Other
77 Industrial royalties (patents, trademarks, etc.)
78 Motion picture or T.V. copyright royalties
79 Other royalties (copyrights, recording, publishing, etc.)
80 Real property income and natural resources royalties
81 Pensions and annuities
82 Social security benefits
83 Gains (include capital gain from line 91 below)
84 Other (specify) ©

Enter amount of income under the appropriate rate of tax (see page 28)
(b) 10%

(c) 15%

(e) Other (specify)

(d) 30%

%

%

75

75a
75b
76a
76b
76c
77
78
79
80
81
82
83
84

85

86
87
88

Total U.S. tax withheld at source. Add column (a) of
lines 75a through 84. Enter the total here and on Form
©
1040NR, line 65
Add lines 75a through 84 in columns (b)–(e)

85
86

87
Multiply line 86 by rate of tax at top of each column
Tax on income not effectively connected with a U.S. trade or business. Add columns (b)–(e) of line 87. Enter the total here and on Form
©
1040NR, line 52

88

Capital Gains and Losses From Sales or Exchanges of Property
Enter only the capital gains
and losses from property sales
or exchanges that are from
sources within the United
States and not effectively
connected
with
a
U.S.
business. Do not include a gain
or loss on disposing of a U.S.
real property interest; report
these gains and losses on
Schedule D (Form 1040).
Report property sales or
exchanges that are effectively
connected
with
a
U.S.
business on Schedule D (Form
1040), Form 4797, or both.

89

(a) Kind of property and description
(if necessary, attach statement of
descriptive details not shown below)

(b) Date
acquired
(mo., day, yr.)

(c) Date
sold
(mo., day, yr.)

(d) Sales price

(e) Cost or other
basis

(g) GAIN
If (d) is more
than (e), subtract (e)
from (d)

(f) LOSS
If (e) is more
than (d), subtract (d)
from (e)

90 (

90

Add columns (f) and (g) of line 89

91

Capital gain. Combine columns (f) and (g) of line 90. Enter the net gain here and on line 83 above (if a loss, enter -0-) ©

)
91
Form

1040NR

(2008)

Form 1040NR (2008)

Page

5

Other Information (If an item does not apply to you, enter “N/A.”)
A What country issued your passport?
B Were you ever a U.S. citizen?

Yes

No

M If you are claiming the benefits of a U.S. income tax treaty
with a foreign country, give the following information. See
pages 28 and 29 for additional information.
● Country

C Give the purpose of your visit to the United States

©

©

● Type and amount of effectively connected income exempt
from tax. Also, identify the applicable tax treaty article. Do
not enter exempt income on lines 8, 9a, 10a, 11-15, 16b,
or 17b-21 of Form 1040NR.
For 2008 (also, include this exempt income on line
22 of Form 1040NR) ©

D Current nonimmigrant status and date of change (see
page 28) ©
E Date you entered the United States (see page 28)
©

F

For 2007

Did you give up your permanent
residence as an immigrant in the United
States this year?

Yes

No

G Dates you entered and left the United States during the
year. Residents of Canada or Mexico entering and leaving
the United States at frequent intervals, give name of country
only. ©
H Give number of days (including vacation and
nonworkdays) you were present in the United States
during:
2006
I

, 2007

, and 2008

If you are a resident of Canada, Mexico, or
the Republic of Korea (South Korea), or a
U.S. national, did your spouse contribute
to the support of any child claimed on
Form 1040NR, line 7c?
If “Yes,” enter amount © $

Yes

No

If you were a resident of the Republic of Korea (South Korea)
for any part of the tax year, enter in the space below your
total foreign source income not effectively connected with a
U.S. trade or business. This information is needed so that
the exemption for your spouse and dependents residing in
the United States (if applicable) may be allowed in
accordance with Article 4 of the income tax treaty between
the United States and the Republic of Korea (South Korea).

J

Total foreign source income not effectively connected with
a U.S. trade or business © $
Did you file a U.S. income tax return for
any year before 2008?
Yes
No
If “Yes,” give the latest year and form number ©

K To which Internal Revenue office did you pay any amounts
claimed on Form 1040NR, lines 59, 62, and 64?
L

Have you excluded any gross income other
than foreign source income not effectively
connected with a U.S. trade or business?

Yes

● Type and amount of income not effectively connected that
is exempt from or subject to a reduced rate of tax. Also,
identify the applicable tax treaty article.
For 2008 ©

For 2007

.

©

©

● Were you subject to tax in that country
on any of the income you claim is entitled
to the treaty benefits?

Yes

No

● Did you have a permanent establishment
or fixed base (as defined by the tax treaty) in
Yes
No
the United States at any time during 2008?
N If you file this return to report community income, give your
spouse’s name, address, and identifying number.

O If you file this return for a trust, does the
trust have a U.S. business?
If “Yes,” give name and address

Yes

No

Yes

No

Yes

No

©

P Is this an “expatriation return” (see
page 29)?
If “Yes,” you must attach an annual
information statement.
Q During 2008, did you apply for, or take
other affirmative steps to apply for, lawful
permanent resident status in the United
States or have an application pending to
adjust your status to that of a lawful
permanent resident of the United States?
If “Yes,” explain ©

No

If “Yes,” show the amount, nature, and source of the
excluded income. Also, give the reason it was excluded.
(Do not include amounts shown in item M.) ©

R Check this box if you have received
compensation income of $250,000 or
more and you are using an alternative
basis to determine the source of this
compensation income (see page 29) ©
Form

1040NR

(2008)