Free 2008 Form 1040NR - Federal

Form Department of the Treasury Internal Revenue Service

1040NR
Your first name and initial

U.S. Nonresident Alien Income Tax Return
For the year January 1­December 31, 2008, or other tax year beginning , 2008, and ending , 20

OMB No. 1545-0074

2008
Individual Estate or Trust

Last name

Identifying number (see page 7)

Please print or type.

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)

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."

Filing Status and Exemptions for Individuals (see pages 7 and 8) Filing status. Check only one box (1­6 below).
Attach Forms W-2 here. Also attach Form(s) 1099-R if tax was withheld.

7a
Yourself

7b
Spouse

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.

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

7c

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

(2) Dependent's identifying number

(3) Dependent's relationship to you

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

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

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

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

Total number of exemptions claimed

8 Wages, salaries, tips, etc. Attach Form(s) W-2 9a Taxable interest 9b Tax-exempt interest. Do not include on line 9a 10a Ordinary dividends 10b Qualified dividends (see page 10) 11 Taxable refunds, credits, or offsets of state and local income taxes (see page 10) 12 Scholarship and fellowship grants. Attach Form(s) 1042-S or required statement (see page 10) 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 16b Taxable amount (see page 11) 16b IRA distributions 17a 17b Taxable amount (see page 12) 17b Pensions and annuities 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 page 14) 22 Total income exempt by a treaty from page 5, item M Add lines 8, 9a, 10a, 11­15, 16b, and 17b­21. This is your total effectively connected income 23 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 34 Add lines 24 through 33 Subtract line 34 from line 23. Enter here and on line 36. This is your adjusted gross income 35
Cat. No. 11364D Form

Enclose, but do not attach, any payment.

Adjusted Gross Income

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

1040NR

(2008)

Form 1040NR (2008)

Page

2

36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66

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 66a 66b 67a 67b 68

Tax and Credits

36 37 38 39 40 41 42 43

50 51 52 53 54 55 56 57

Payments

Other Taxes

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
Direct deposit? See page 22.

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 b Routing number d Account number 72 Amount of line 70 you want applied to your 2009 estimated tax 72 c Type: Checking Savings

69 70 71a

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
Phone no.

73
Yes. Complete the following. No

Third Party Designee
Sign Here
Keep a copy of this return for your records.

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

Personal identification number (PIN)

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

Paid Preparer's Use Only

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

Date Check if self-employed EIN Phone no.

Preparer's SSN or PTIN

(

) Form

1040NR

(2008)

Form 1040NR (2008)

Page

3

Schedule A--Itemized Deductions (See pages 25, 26, and 27.)
State and Local Income Taxes Total Gifts to U.S. Charities
1 2 3 State income taxes Local income taxes Add lines 1 and 2 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 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 Carryover from prior year Add lines 4 through 6 Casualty or theft loss(es). Attach Form 4684. See page 26 Unreimbursed employee expenses--job travel, union dues, job education, etc. You must attach Form 2106 or Form 2106-EZ if required. See page 26 9 Tax preparation fees Other expenses. See page 27 for expenses to deduct here. List type and amount 10 1 2 3

07

4 5

4

5 6 7 8

6 7

Casualty and Theft Losses

8

9 Job Expenses and Certain Miscellaneous Deductions 10 11

11 12 13 Add lines 9 through 11 Enter the amount from Form 1040NR, line 36 Multiply line 13 by 2% (.02) 12 13 14 15

14 15

Subtract line 14 from line 12. If line 14 is more than line 12, enter -0Other--see page 27 for expenses to deduct here. List type and amount

Other Miscellaneous Deductions

16

16

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.

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. Nature of income (a) U.S. tax withheld at source Enter amount of income under the appropriate rate of tax (see page 28)
(b) 10% (c) 15% (d) 30% (e) Other (specify)

%

%

75

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) 85 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)

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

85 86

86 87 88

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

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

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

90 91

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

90 ( 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-)

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)

For 2007 F 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 .

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

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 $

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

Yes

No

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.

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). 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

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

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

Yes

No

J

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

No

Yes

No 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

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.)

1040NR

(2008)