U.S. Nonresident Alien Income Tax Return
Section references are to the Internal Revenue Code unless otherwise noted.
2007
Table of Contents
- General Instructions
- What's New for 2007
- What's New for 2008
- Items to Note
- Additional Information
- Resident Alien or Nonresident Alien
- Who Must File
- When To File
- Where To File
- Election To Be Taxed as a Resident Alien
- Dual-Status Taxpayers
- How To Report Income on Form 1040NR
- Special Rules for Former U.S. Citizens and Former U.S. Long-Term Residents
- What's New for 2007
- Line Instructions for Form 1040NR
- Name, Address, and Identifying Number
- Filing Status
- Exemptions
- Rounding Off to Whole Dollars
- Income Effectively Connected With U.S. Trade or Business
- Adjusted Gross Income
- Tax Computation on Income Effectively Connected With A U.S. Trade or Business
- Credits
- Other Taxes
- Payments
- Refund
- Amount You Owe
- Third Party Designee
- Signature
- Instructions for Schedule A, Itemized Deductions
- Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
- Other Information (Page 5)
- Reminders
- Name, Address, and Identifying Number
- Instructions for Form 1040NR - Notices
- Instructions for Form 1040NR - Additional Material
- Index
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