Identifying number.   You are generally required to enter your social security number (SSN). To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. You can also download Form SS-5 from the SSA's website at www.socialsecurity.gov/online/ss-5.html. You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. If you are an F-1 or M-1 student, you must also show your Form I-20. If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. Generally, you will receive your card about 2 weeks after the SSA has all the evidence and information it needs.

  If you do not have an SSN and are not eligible to get one, you must apply for an individual taxpayer identification number (ITIN). For details on how to do so, see Form W-7 and its instructions. It usually takes about 4-6 weeks to get an ITIN. If you already have an ITIN, enter it wherever your SSN is requested on your tax return.

  An incorrect or missing identifying number can increase your tax or reduce your refund.

P.O. box.   Enter your box number only if your post office does not deliver mail to your home.

Foreign address.   Enter the information in the following order: City, province or state, and country. Follow the country's practice for entering the postal code. Do not abbreviate the country name.

Entry visa.   Enter the type of U.S. visa (for example, F, J, M, etc.) you used to enter the United States.

Lines 1 and 2.   The amount of your tax depends on your filing status. Before you decide which box to check, read the following explanation.

Were you single or married?   If you were married on December 31, consider yourself married for the whole year. If you were single, divorced, or legally separated under a decree of divorce or separate maintenance on December 31, consider yourself single for the whole year. If you meet the tests described under Married persons who live apart, you may consider yourself single for the whole year.

  If your spouse died in 2007, consider yourself married to that spouse for the whole year, unless you remarried before the end of 2007.

U.S. national.   A U.S. national is an individual who, although not a U.S. citizen, owes his or her allegiance to the United States. U.S. nationals include American Samoans and Northern Mariana Islanders who chose to become U.S. nationals instead of U.S. citizens.

Married persons who live apart.    Some married persons who have a child and who do not live with their spouse can file as single. If you meet all five of the following tests and you are a married resident of Canada, Mexico, the Republic of Korea (South Korea), or you are a married U.S. national, check the box on line 1.

Line 3—Wages, salaries, tips, etc.   Enter the total of your effectively connected wages, salaries, tips, etc. For most people, the amount to enter on this line should be shown in their Form(s) W-2, box 1. However, do not include on line 3 amounts exempted under a tax treaty. Instead, include these amounts on line 6 and complete item J on page 2 of Form 1040NR-EZ.

  Also include on line 3:

Line 4—Taxable refunds, credits, or offsets of state and local income taxes.   If you received a refund, credit, or offset of state or local income taxes in 2007, you may receive a
Form 1099-G. If you chose to apply part or all of the refund to your 2007 estimated state or local income tax, the amount applied is treated as received in 2007.

  For details on how to figure the amount you must report as income, see Recoveries in Pub. 525.

Line 5—Scholarship and fellowship grants.   If you received a scholarship or fellowship, part or all of it may be taxable.

  If you were a degree candidate, the amounts you used for expenses other than tuition and course-related expenses (fees, books, supplies, and equipment) are generally taxable. For example, amounts used for room, board, and travel are generally taxable.

  If you were not a degree candidate, the full amount of the scholarship or fellowship is generally taxable. Also, amounts received in the form of a scholarship or fellowship that are payment for teaching, research, or other services are generally taxable as wages even if the services were required to get the grant.

  If the grant was reported on
Form(s) 1042-S, you must generally include the amount shown in Form(s) 1042-S, box 2, on line 5. However, if any or all of that amount is exempt by treaty, do not include the treaty-exempt amount on line 5. Instead, include the treaty-exempt amount on line 6 and complete item J on page 2 of
Form 1040NR-EZ.

  Attach any Form(s) 1042-S you received from the college or institution. If you did not receive a Form 1042-S, attach a statement from the college or institution (on their letterhead) showing the details of the grant.

  For more information about scholarships and fellowships in general, see Pub. 970.

  Example 1. You are a citizen of a country that has not negotiated a tax treaty with the United States. You are a candidate for a degree at ABC University (located in the United States). You are receiving a full scholarship from ABC University. The total amounts you received from ABC University during 2007 are as follows: The Form 1042-S you received from ABC University for 2007 shows $9,000 in box 2 and $1,260 (14% of $9,000) in box 7.

  When completing Form 1040NR-EZ:

  Example 2. The facts are the same as in Example 1 except that you are a citizen of a country that has negotiated a tax treaty with the United States and you were a resident of that country immediately before leaving for the United States to attend ABC University. Also, assume that, under the terms of the tax treaty, all of your scholarship income is exempt from tax because ABC University is a nonprofit educational organization.

  When completing Form 1040NR-EZ:

Line 6.   Use line 6 to report your total effectively connected income that is exempt from tax by a tax treaty. Do not include this exempt income on line 7. Also, you must complete item J on page 2 of Form 1040NR-EZ.

Line 8—Scholarship and fellowship grants excluded.   If you received a scholarship or fellowship grant and were a degree candidate, enter amounts used for tuition and course-related expenses (fees, books, supplies, and equipment), but only to the extent the amounts are included on line 5. See the examples in the instructions for line 5 on this page.

Line 9—Student loan interest deduction.   You can take this deduction only if all of the following apply.

  Use the worksheet on this page to figure your student loan interest deduction.

Line 11—Itemized deductions.   Enter the total state and local income taxes you paid or that were withheld from your salary in 2007. But use the worksheet on this page to figure the amount to enter on line 11 if your adjusted gross income from line 10 is more than $156,400 if you checked filing status box 1, or more than $78,200 if you checked filing status box 2. If, during 2007, you received any refunds of, or credits for, income tax paid in earlier years, do not subtract them from the amount you deduct here. Instead, see the instructions for Form 1040NR-EZ, line 4, on page 5.

  

Note.   Residents of India who were students or business apprentices may be able to take the standard deduction instead of their itemized deductions. See Pub. 519 for details.

Line 13—Exemption deduction.   Generally, you can take an exemption of $3,400 for yourself. But use the worksheet on page 7 to figure the amount, if any, to enter on line 13 if your adjusted gross income from line 10 is more than $156,400 if you checked filing status box 1, or more than $117,300 if you checked filing status box 2.

Line 16—Unreported social security and Medicare tax from Forms 4137 and 8919.   Enter the total of any taxes from Form 4137 and Form 8919. Check the appropriate box(es).

Line 18—Federal income tax withheld.   Add the amounts shown as federal income tax withheld on your Form(s) W-2, 1042-S, and 1099-R. Enter the total on line 18. The amount(s) withheld should be shown in your Form(s) W-2, box 2, Form(s) 1042-S, box 7, and Form(s) 1099-R, box 4.

Line 19—2007 Estimated tax payments.   Enter any estimated federal income tax payments you made using Form 1040-ES (NR) for 2007. Include any overpayment from your 2006 return that you applied to your 2007 estimated tax.

Line 20—Credit for amount paid with Form 1040-C.   Enter any amount you paid with Form 1040-C for 2007.

Line 21—Total payments.   Add
lines 18 through 20. Enter the total on line 21.

Line 22—Amount overpaid.   If line 22 is under $1, we will send a refund only on written request.

  

If the amount you overpaid is large, you may want to decrease the amount of income tax withheld from your pay by filing a new Form W-4. See Income Tax Withholding and Estimated Tax Payments for 2008 on page 10.

Lines 23a through 23d—Direct deposit of refund.    Why Use Direct Deposit?

  If you want us to directly deposit the amount shown on line 23a to your checking or savings account (including an IRA) at a U.S. bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:
Otherwise, we will send you a check.

  

The IRS is not responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted. Do not use the routing number on a deposit slip if it is different from the routing number on your checks.

  If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.

Line 24—Applied to your 2008 estimated tax.   Enter on line 24 the amount, if any, of the overpayment on line 22 you want applied to your 2008 estimated tax. This election cannot be changed later.

Line 25—Amount you owe.   

Pay your taxes in full to save interest and penalties. You do not have to pay if line 25 is under $1.

  Include any estimated tax penalty from line 26 in the amount you enter on line 25.

  You can pay by check, money order, credit card, or the electronic federal tax payment system (EFTPS). Do not include any estimated tax payment for 2008 in your check, money order, or amount you charge. Instead, make the estimated tax payment separately.

  

You may need to (a) increase the amount of income tax withheld from your pay by filing a new Form W-4, or (b) make estimated tax payments for 2008. See Income Tax Withholding and Estimated Tax Payments for 2008 on page 10.