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

Form

1040NR

U.S. Nonresident Alien Income Tax Return

Department of the Treasury
Internal Revenue Service

OMB No. 1545-0074

beginning

, 2011, and ending

Your first name and initial

, 20

Identifying number (see instructions)

Last name

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

Please print
or type

Check only
one box.

Exemptions

Estate or Trust

Foreign province/county

Single resident of Canada or Mexico or single U.S. national
1
Other single nonresident alien
2
Married resident of Canada or Mexico or married U.S. national
3
If you checked box 3 or 4 above, enter the information below.
(i) Spouse’s first name and initial

7a
b

(1) First name

If more
than four
dependents,
see instructions.

Attach Form(s)
W-2, 1042-S,
SSA-1042S,
RRB-1042S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.

Enclose, but
do not attach,
any payment.

Adjusted
Gross
Income

4
5
6

Foreign postal code

Married resident of South Korea
Other married nonresident alien
Qualifying widow(er) with dependent child (see instructions)

(ii) Spouse’s last name

(iii) Spouse’s identifying number

Yourself. If someone can claim you as a dependent, do not check box 7a . . . .
Spouse. Check box 7b only if you checked box 3 or 4 above and your spouse did not
have any U.S. gross income . . . . . . . . . . . . . . . . . . .

c Dependents: (see instructions)

Income
Effectively
Connected
With U.S.
Trade/
Business

Individual

Check if:

City, town or post office, state, and ZIP code. If you have a foreign address, see instructions.
Foreign country name

Filing
Status

2011

For the year January 1–December 31, 2011, or other tax year

Last name

(2) Dependent’s
identifying number

(3) Dependent’s
relationship to you

(4) ✔ if qualifying
child for child tax
credit (see instr.)

d Total number of exemptions claimed . . . . . . . . . . . . . . . . .
8 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . .
9a Taxable interest . . . . . . . . . . . . . . . . . . . . . . . .
b Tax-exempt interest. Do not include on line 9a . . . . .
9b
10a Ordinary dividends . . . . . . . . . . . . . . . . . . . . . . .
b Qualified dividends (see instructions) . . . . . . . .
10b
11 Taxable refunds, credits, or offsets of state and local income taxes (see instructions) . .
12 Scholarship and fellowship grants. Attach Form(s) 1042-S or required statement (see instructions)
13 Business income or (loss). Attach Schedule C or C-EZ (Form 1040) . . . . . . . .
14 Capital gain or (loss). Attach Schedule D (Form 1040) if required. If not required, check here
15 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . .
16a IRA distributions
. .
16a
16b Taxable amount (see instructions)
17a Pensions and annuities
17a
17b Taxable amount (see instructions)
18 Rental real estate, royalties, partnerships, trusts, etc. Attach Schedule E (Form 1040) . .
19 Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . .
20 Unemployment compensation . . . . . . . . . . . . . . . . . . .
21 Other income. List type and amount (see instructions)
22 Total income exempt by a treaty from page 5, Schedule OI, Item L (1)(e)
22
23 Combine the amounts in the far right column for lines 8 through 21. This is your total
effectively connected income . . . . . . . . . . . . . . . . . . ▶
24
25
26
27
28
29
30
31
32
33
34
35
36

Educator expenses (see instructions) . . . . . . . .
24
Health savings account deduction. Attach Form 8889
25
Moving expenses. Attach Form 3903 . . . . . . . .
26
Deductible part of self-employment tax. Attach Schedule SE (Form 1040)
27
Self-employed SEP, SIMPLE, and qualified plans . . . .
28
Self-employed health insurance deduction (see instructions)
29
Penalty on early withdrawal of savings . . . . . . . .
30
Scholarship and fellowship grants excluded . . . . . .
31
IRA deduction (see instructions) . . . . . . . . . .
32
Student loan interest deduction (see instructions) . . . .
33
Domestic production activities deduction. Attach Form 8903 .
34
Add lines 24 through 34 . . . . . . . . . . . . . . .
Subtract line 35 from line 23. This is your adjusted gross income . .

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.

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Cat. No. 11364D

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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 on
▶
lines above

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

23

35
36

Form 1040NR (2011)

Page 2

Form 1040NR (2011)

Tax and
Credits

Other
Taxes

37 Amount from line 36 (adjusted gross income) . . . . . . . . . . . . . . .
38 Itemized deductions from page 3, Schedule A, line 15 . . . . . . . . . . .
39 Subtract line 38 from line 37 . . . . . . . . . . . . . . . . . . . .
40 Exemptions (see instructions)
. . . . . . . . . . . . . . . . . . .
41 Taxable income. Subtract line 40 from line 39. If line 40 is more than line 39, enter -0.
42 Tax (see instructions). Check if any tax is from:
a
Form(s) 8814 b
Form 4972
43 Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . .
44 Add lines 42 and 43
. . . . . . . . . . . . . . . . . . . . . ▶
45 Foreign tax credit. Attach Form 1116 if required . . . . .
45
46 Credit for child and dependent care expenses. Attach Form 2441
46
47 Retirement savings contributions credit. Attach Form 8880 .
47
48 Child tax credit (see instructions) . . . . . . . . .
48
49 Residential energy credits. Attach Form 5695
. . . . .
49
50 Other credits from Form: a
3800 b
8801 c
50
51 Add lines 45 through 50. These are your total credits . . . . . . . . . . . .
52 Subtract line 51 from line 44. If line 51 is more than line 44, enter -0- . . . . . . ▶
53 Tax on income not effectively connected with a U.S. trade or business from page 4, Schedule NEC, line 15
54 Self-employment tax. Attach Schedule SE (Form 1040)
. . . . . . . . . . .
55 Unreported social security and Medicare tax from Form: a
4137
b 8919
56 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required
57 Transportation tax (see instructions)
. . . . . . . . . . . . . . . . .
58a Household employment taxes from Schedule H (Form 1040) . . . . . . . . . .
b First-time homebuyer credit repayment. Attach Form 5405 if required . . . . . . .
59 Other taxes. Enter code(s) from instructions

37
38
39
40
41
42
43
44

60 Add lines 52 through 59. This is your total tax . . . . . . . . . . . . . ▶
61 Federal income tax withheld from:
Payments
a Form(s) W-2 and 1099 . . . . . . . . . . . . .
61a
b Form(s) 8805 . . . . . . . . . . . . . . . .
61b
c Form(s) 8288-A . . . . . . . . . . . . . . .
61c
d Form(s) 1042-S . . . . . . . . . . . . . . .
61d
62 2011 estimated tax payments and amount applied from 2010 return
62
63 Additional child tax credit. Attach Form 8812 . . . . . .
63
64 Amount paid with request for extension to file (see instructions) .
64
65 Excess social security and tier 1 RRTA tax withheld (see instructions)
65
66 Credit for federal tax paid on fuels. Attach Form 4136 . . .
66
67 Credits from Form: a
2439 b
8839 c
8801 d
8885
67
68 Credit for amount paid with Form 1040-C . . . . . . .
68
69 Add lines 61a through 68. These are your total payments
. . . . . . . . . ▶
70 If line 69 is more than line 60, subtract line 60 from line 69. This is the amount you overpaid
Refund
71a Amount of line 70 you want refunded to you. If Form 8888 is attached, check here . ▶
Direct deposit?
▶
c Type:
b Routing number
Checking
Savings
See
d Account number
instructions.
e If you want your refund check mailed to an address outside the United States not shown on page 1, enter it here.

Amount
You Owe
Third Party
Designee

72 Amount of line 70 you want applied to your 2012 estimated tax ▶
72
73 Amount you owe. Subtract line 69 from line 60. For details on how to pay, see instructions
74
74 Estimated tax penalty (see instructions) . . . . . . .
Do you want to allow another person to discuss this return with the IRS (see instructions)?
Designee’s name ▶

Phone
no. ▶

▶

51
52
53
54
55
56
57
58a
58b
59
60

69
70
71a

73
Yes. Complete below.

No

Personal identification
▶
number (PIN)

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.

Keep a copy of
this return for
your records.

Your signature

Your occupation in the United States

▲

Paid
Preparer
Use Only

Date

Print/Type preparer's name

Preparer's signature

Date

Firm's name ▶

Firm's EIN ▶

Firm's address ▶

Phone no.

Check
if
self-employed

PTIN

Form 1040NR (2011)

Page 3

Form 1040NR (2011)

Schedule A—Itemized Deductions (see instructions)
Taxes You
Paid
Gifts
to U.S.
Charities

Casualty and
Theft Losses
Job
Expenses
and Certain
Miscellaneous
Deductions

07

1

State and local income taxes . . . . . . . . . . .
Caution: If you made a gift and received a benefit in
return, see instructions.

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1

2

Gifts by cash or check. If you made any gift of $250 or more,
see instructions . . . . . . . . . . . . . .

2

3

Other than by cash or check. If you made any gift of $250 or
more, see instructions. You must attach Form 8283 if the
amount of your deduction is over $500 . . . . . . .

3

4

Carryover from prior year

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4

5

Add lines 2 through 4

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5

6
7

Casualty or theft loss(es). Attach Form 4684. See instructions .
Unreimbursed employee expenses—job travel, union dues,
job education, etc. You must attach Form 2106 or Form
2106-EZ if required. See instructions ▶

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6

12

Multiply line 11 by 2% (.02) .

13
14

Subtract line 12 from line 10. If line 12 is more than line 10, enter -0- . . . .
Other—see instructions for expenses to deduct here. List type and amount ▶

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13

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7
8

Tax preparation fees .

9

Other expenses. See instructions for expenses to deduct
here. List type and amount ▶

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8

9

Other
Miscellaneous
Deductions

10

Add lines 7 through 9

11

Enter the amount from Form
1040NR, line 37 . . . . .

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10

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12

11
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14

Total
15
Itemized
Deductions

Add the amounts in the far right column for lines 1 through 14. Also enter this amount on
Form 1040NR, line 38 . . . . . . . . . . . . . . . . . . . . .

15

Form 1040NR (2011)

Page 4

Form 1040NR (2011)

Schedule NEC—Tax on Income Not Effectively Connected With a U.S. Trade or Business (see instructions)
Enter amount of income under the appropriate rate of tax (see instructions)
Nature of income

1
a
b
2
a
b
c
3
4
5
6
7
8
9
10
a
b
11
12
13
14
15

(a) 10%

Dividends paid by:
U.S. corporations . . . . . . . . . . . . . . . .
Foreign corporations . . . . . . . . . . . . . . .
Interest:
Mortgage . . . . . . . . . . . . . . . . . . .
Paid by foreign corporations . . . . . . . . . . . . .
Other . . . . . . . . . . . . . . . . . . . .
Industrial royalties (patents, trademarks, etc.) . . . . . . . .
Motion picture or T.V. copyright royalties . . . . . . . . .
Other royalties (copyrights, recording, publishing, etc.) . . . . .
Real property income and natural resources royalties . . . . .
Pensions and annuities . . . . . . . . . . . . . . .
Social security benefits . . . . . . . . . . . . . . .
Capital gain from line 18 below . . . . . . . . . . . .
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
Winnings
Losses
. . . . . . . . . . .
Gambling winnings —Residents of countries other than Canada.
Note. Losses not allowed . . . . . . . . . . . . .
Other (specify) ▶

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Add lines 1a through 12 in columns (a) through (d) . . . . . .
Multiply line 13 by rate of tax at top of each column . . . . .
Tax on income not effectively connected with a U.S. trade or
Form 1040NR, line 53 . . . . . . . . . . . . . . .

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1a
1b

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2a
2b
2c
3
4
5
6
7
8
9

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10c

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11

(b) 15%

(d) Other (specify)

(c) 30%

%

12
13
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. .
14
business. Add columns (a) through (d) of line 14. Enter the total here and on
▶
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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.

16

(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

%

15
(g) GAIN
If (d) is more
than (e), subtract (e)
from (d)

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

17 Add columns (f) and (g) of line 16
. . . . . . . . . . . . . . . . . . . . . .
17 (
18 Capital gain. Combine columns (f) and (g) of line 17. Enter the net gain here and on line 9 above (if a loss, enter -0-)

▶

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Form 1040NR (2011)

Page 5

Form 1040NR (2011)

Schedule OI—Other Information (see instructions)
Answer all questions

A

Of what country or countries were you a citizen or national during the tax year?

B

In what country did you claim residence for tax purposes during the tax year?

C

Have you ever applied to be a green card holder (lawful permanent resident) of the United States? .

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Yes

No

D

Were you ever:
1. A U.S. citizen? . . . . . . . . . . . . . . . . . . . . . . . . .
2. A green card holder (lawful permanent resident) of the United States? . . . . . . . .
If you answer “Yes” to (1) or (2), see Pub. 519, chapter 4, for expatriation rules that apply to you.

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Yes
Yes

No
No

Yes

No

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E

If you had a visa on the last day of the tax year, enter your visa type. If you did not have a visa, enter your U.S.
immigration status on the last day of the tax year.

F

Have you ever changed your visa type (nonimmigrant status) or U.S. immigration status? .
If you answered “Yes,” indicate the date and nature of the change. ▶

G

List all dates you entered and left the United States during 2011 (see instructions).
Note. If you are a resident of Canada or Mexico AND commute to work in the United States at frequent intervals,
check the box for Canada or Mexico and skip to item H . . . . . . . . .
Canada
Mexico
Date entered United States
mm/dd/yy

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Date entered United States
mm/dd/yy

Date departed United States
mm/dd/yy

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Date departed United States
mm/dd/yy

H

Give number of days (including vacation, nonworkdays, and partial days) you were present in the United States during:
2009
, 2010
, and 2011
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I

Did you file a U.S. income tax return for any prior year?
If “Yes,” give the latest year and form number you filed

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Yes

No

Are you filing a return for a trust? . . . . . . . . . . . . . . . . . . . . . . . . . .
If “Yes,” did the trust have a U.S. or foreign owner under the grantor trust rules, make a distribution or loan to a
U.S. person, or receive a contribution from a U.S. person? . . . . . . . . . . . . . . . . . .

Yes

No

Yes

No

K

Did you receive total compensation of $250,000 or more during the tax year? . . . .
If “Yes,” did you use an alternative method to determine the source of this compensation?

Yes
Yes

No
No

L

Income Exempt from Tax—If you are claiming exemption from income tax under a U.S. income tax treaty with a
foreign country, complete (1) and (2) below. See Pub. 901 for more information on tax treaties.

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1. Enter the name of the country, the applicable tax treaty article, the number of months in prior years you claimed the treaty
benefit, and the amount of exempt income in the columns below. Attach Form 8833 if required (see instructions).

(a) Country

(e)

(b) Tax treaty
article

(c) Number of months
claimed in prior tax years

Total. Enter this amount on Form 1040NR, line 22. Do not enter it on line 8 or line 12 . . .
2. Were you subject to tax in a foreign country on any of the income shown in 1(d) above? .

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(d) Amount of exempt
income in current tax year

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Yes

No

Form 1040NR (2011)