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
    • Green Card Test
    • Substantial Presence Test
  • Who Must File
    • Exceptions.
    • Simplified Procedure for Claiming Certain Refunds
  • When To File
  • Where To File
    • Private Delivery Services
  • Election To Be Taxed as a Resident Alien
  • Dual-Status Taxpayers
    • Dual-Status Tax Year
    • What and Where to File for a Dual-Status Year
    • Income Subject to Tax for Dual-Status Year
    • Restrictions for Dual-Status Taxpayers
    • How To Figure Tax for Dual-Status Year
  • How To Report Income on Form 1040NR
    • Community Income
    • Kinds of Income
    • Dispositions of U.S. Real Property Interests
    • Income You May Elect To Treat as Effectively Connected With a U.S. Trade or Business
    • Foreign Income Taxed by the United States
  • Special Rules for Former U.S. Citizens and Former U.S. Long-Term Residents
    • Expatriation Tax
    • Expatriation Before June 4, 2004
    • Expatriation After June 3, 2004
    • How To Figure Your Alternative Tax Under the Expatriation Provisions
• Line Instructions for Form 1040NR
  • Name, Address, and Identifying Number
  • Filing Status
  • Exemptions
    • Line 7c, column (2).
    • Adoption taxpayer identification numbers (ATINs).
    • Line 7c, column (4).
    • Qualifying child for child tax credit.
  • 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
    • Individuals.
    • Estates.
    • Trusts.
  • Credits
  • Other Taxes
    • Form 4137.
    • Form 8919.
    • Exception.
    • Household employee.
  • Payments
  • Refund
  • Amount You Owe
  • Third Party Designee
  • Signature
  • Instructions for Schedule A, Itemized Deductions
    • State and Local Income Taxes
    • Gifts to U.S. Charities
    • Casualty and Theft Losses
    • Job Expenses and Certain Miscellaneous Deductions
    • Other Miscellaneous Deductions
    • Total Itemized Deductions
  • Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
  • Other Information (Page 5)
    • Item D
    • Item E
    • Item M
    • Item P
    • Item R
  • Reminders
    • Sign and Date Your Return
• Instructions for Form 1040NR - Notices
  • Disclosure, Privacy Act, and Paperwork Reduction Act Notice.
• Instructions for Form 1040NR - Additional Material
• Index