Free 2008 Instruction 1040-NR-EZ - Federal

2008
Instructions for Form 1040NR-EZ
Section references are to the Internal Revenue Code unless otherwise noted.

Department of the Treasury Internal Revenue Service

U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
of their deduction for personal exemptions and itemized deductions. The amount by which these deductions are reduced in 2008 is only 1/2 of the amount of the reduction that otherwise would have applied in 2007. Tax relief for the Kansas disaster area. Temporary tax relief was enacted as a result of the May 4, 2007, storms and tornadoes that affected the Kansas disaster area. The tax benefits provided by this relief include suspended limits for certain personal casualty losses and special rules for withdrawals and loans from IRAs and other qualified retirement plans. For more details on these and other tax benefits related to the Kansas disaster area, see Pub. 4492-A. You must use Form 1040NR to claim any of these benefits. Tax relief for the Midwestern disaster areas. Temporary tax relief was enacted as a result of the severe storms, tornadoes, or flooding that affected the Midwestern disaster areas. The tax benefits provided by this relief include the following. · Suspended limits for certain personal casualty losses and cash contributions. · An additional exemption amount if you provided housing for a person displaced by the Midwestern storms, tornadoes, or flooding. · An election to use your 2007 earned income to figure your additional child tax credit. · An increased charitable standard mileage rate for using your vehicle for volunteer work related to the Midwestern storms, tornadoes, or flooding. · Special rules for time and support tests for people who were temporarily relocated because of the Midwestern storms, tornadoes, or flooding. · Special rules for withdrawals and loans from IRAs and other qualified retirement plans. For more details on these and other tax benefits related to the Midwestern disaster areas, see Pub. 4492-B. You must use Form 1040NR to claim any of these benefits. presence in the United States for purposes of the substantial presence test, you must file Form 8843. This rule does not apply to foreign government-related individuals who exclude days of presence in the United States. Certain dual-resident taxpayers who claim tax treaty benefits must file Form 8833. A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws.

Can I Use Form 1040NR-EZ?
You can use Form 1040NR-EZ instead of Form 1040NR if all 11 of the following apply. 1. You do not claim any dependents. 2. You cannot be claimed as a dependent on another person's U.S. tax return (such as your parent's return). 3. Your only U.S. source income was from wages, salaries, tips, taxable refunds of state and local income taxes, and scholarship or fellowship grants. Note. If you had taxable interest or dividend income, you cannot use this form. 4. Your taxable income (line 14 of Form 1040NR-EZ) is less than $100,000. 5. The only adjustments to income you can claim are the exclusion for scholarship and fellowship grants or the student loan interest deduction. 6. You do not claim any tax credits. 7. If you were married, you do not claim an exemption for your spouse. 8. The only itemized deduction you can claim is for state and local income taxes. Note. Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. See the instructions for line 11 on page 6. 9. This is not an "expatriation return." See the Instructions for Form 1040NR for more information. 10. The only taxes you owe are: a. The tax from the Tax Table on pages 12 through 20. b. Unreported social security and Medicare tax from Forms 4137 or 8919. 11. You do not claim a credit for excess social security and tier 1 RRTA tax withheld.

Additional Information
If you need more information, our free publications may help you. Pub. 519, U.S. Tax Guide for Aliens, will be the most important, but the following publications may also help. Pub. 552 Recordkeeping for Individuals Pub. 597 Information on the United States-Canada Income Tax Treaty Pub. 901 U.S. Tax Treaties Pub. 910 Guide to Free Tax Services (includes a list of all publications) These free publications and the forms and schedules you will need are available on request from the Internal Revenue Service. You can download them from the IRS website at www.irs.gov. Also see Taxpayer Assistance that begins on page 10 for other ways to get them (as well as information on receiving IRS assistance in completing the forms).

Resident Alien or Nonresident Alien
If you are not a citizen of the United States, specific rules apply to determine if you are a resident alien or a nonresident alien for tax purposes. Generally, you are considered a resident alien if you meet either the green card test or the substantial presence test for 2008. (These tests are explained later, on page 2.) Even if you do not meet either of these tests, you may be able to choose to be treated as a U.S. resident for part of 2008. See First-Year Choice in Pub. 519 for details. You are generally considered a nonresident alien for the year if you are not a U.S. resident under either of these tests. However, even if you are a

General Instructions
What's New for 2008
Personal exemption and itemized deduction phaseouts reduced. Taxpayers with adjusted gross income above a certain amount may lose part

Other Reporting Requirements
If you meet the closer connection to a foreign country exception to the substantial presence test, you must file Form 8840. If you exclude days of
Cat. No. 21718P

U.S. resident under one of these tests, you may still be considered a nonresident alien if you qualify as a resident of a treaty country within the meaning of the tax treaty between the United States and that country. You can download the complete text of most U.S. treaties at www.irs.gov. Technical explanations for many of those treaties are also available at that site. For more details on resident and nonresident status, the tests for residence and the exceptions to them, see Pub. 519.

individuals for purposes of the substantial presence test if they otherwise qualify. "Q" visas are issued to aliens participating in certain international cultural exchange programs. See Pub. 519 for more details regarding days of presence in the United States for the substantial presence test.

you should file Form 4868. You must file Form 4868 by the regular due date of the return. Note. Form 4868 does not extend the time to pay your income tax. The tax is due by the regular due date of the return.

Where To File
File Form 1040NR-EZ with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 U.S.A.

Closer Connection to Foreign Country
Even though you otherwise would meet the substantial presence test, you can be treated as a nonresident alien if you: · Were present in the United States for fewer than 183 days during 2008, · Establish that during 2008 you had a tax home in a foreign country, and · Establish that during 2008 you had a closer connection to one foreign country in which you had a tax home than to the United States unless you had a closer connection to two foreign countries. See Pub. 519 for more information.

Green Card Test
You are a resident for tax purposes if you were a lawful permanent resident (immigrant) of the United States at any time during 2008, and you took no steps to be treated as a resident of a foreign country under a tax treaty. For more details, see Pub. 519.

Private Delivery Services
You can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/ paying" rule for tax returns and payments. The list includes only the following: · DHL Express (DHL): DHL Same Day Service, DHL Next Day 10:30 am, DHL Next Day 12:00 pm, DHL Next Day 3:00 pm, and DHL 2nd Day Service. · Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. · United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express. The private delivery service can tell you how to get written proof of the mailing date. Private delivery services cannot deliver items to P.O. boxes. You CAUTION must use the U.S. Postal Service to mail any item to an IRS P.O. box address.

Substantial Presence Test
You are considered a U.S. resident if you meet the substantial presence test for 2008. You meet this test if you were physically present in the United States for at least: 1. 31 days during 2008, and 2. 183 days during the period 2008, 2007, and 2006, counting all the days of physical presence in 2008, but only 1/3 the number of days of presence in 2007 and only 1/6 the number of days in 2006. Generally, you are treated as present in the United States on any day that you are physically present in the country at any time during the day. However, there are exceptions to this rule. Generally, do not count the following as days of presence in the United States for the substantial presence test. · Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. · Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. · Days you are in the United States as a crew member of a foreign vessel. · Days you intend, but are unable, to leave the United States because of a medical condition that arose while you were in the United States. · Days you are an exempt individual (defined next). Exempt individual. For these purposes, an exempt individual is generally an individual who is a: · Foreign government-related individual, · Teacher or trainee, · Student, or · Professional athlete who is temporarily in the United States to compete in a charitable sports event. Note. Alien individuals with "Q" visas are treated as either students, teachers, or trainees and, as such, are exempt

Who Must File
File Form 1040NR-EZ (or Form 1040NR) if you were a nonresident alien engaged in a trade or business in the United States during 2008. You must file even if: · You have no income from a trade or business conducted in the United States, · You have no income from U.S. sources, or · Your income is exempt from U.S. tax under a tax treaty or any section of the Internal Revenue Code. Exceptions. You are not required to file Form 1040NR-EZ (or Form 1040NR) if: 1. Your only U.S. trade or business is the performance of personal services, and a. Your wages are less than $3,500, and b. You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty, or 2. You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an "F," "J," "M," or "Q" visa, and you have no income (such as wages, salaries, tips, etc. or scholarship or fellowship grants) that is subject to tax under section 871.

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Election To Be Taxed as a Resident Alien
You can elect to be taxed as a U.S. resident for the whole year if all of the following apply. · You were married. · Your spouse was a U.S. citizen or resident alien on the last day of the tax year. · You file a joint return for the year of the election using Form 1040, 1040A, or 1040EZ. To make this election, you must attach the statement described in Pub. 519 to your return. Do not use Form 1040NR-EZ. Your worldwide income for the whole year must be included and will be taxed under U.S. tax laws. You must agree to keep the records, books, and other information needed to figure the tax. If you made the election in an earlier year, you can file a joint return or separate return for 2008. If you file a separate return, use Form 1040 or Form 1040A. Your worldwide income for the whole year must be included whether you file a joint or separate return.
Instructions for Form 1040NR-EZ

When To File
If you were an employee and received wages subject to U.S. income tax withholding, file Form 1040NR-EZ by April 15, 2009. If you did not receive wages as an employee subject to U.S. income tax withholding, file Form 1040NR-EZ by June 15, 2009. Extension of time to file. If you cannot file your return by the due date,

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Nonresident aliens who make this election may forfeit the right CAUTION to claim benefits otherwise available under a U.S. tax treaty. For more details, see the specific treaty.

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Income Subject to Tax for Dual-Status Year
As a dual-status taxpayer not filing a joint return, you are taxed on income from all sources for the part of the year you were a resident alien. Generally, you are taxed on income only from U.S. sources for the part of the year you were a nonresident alien. However, all income that is considered to be effectively connected with the conduct of a trade or business in the United States is taxable. Income you received as a dual-status taxpayer from sources outside the United States while a resident alien is taxable even if you became a nonresident alien after receiving it and before the close of the tax year. Conversely, income you received from sources outside the United States while a nonresident alien is not taxable in most cases even if you became a resident alien after receiving it and before the close of the tax year. Income from U.S. sources is taxable whether you received it while a nonresident alien or a resident alien.

exemptions) for the part of the year you were a resident alien. You cannot use exemptions (other than your own) to reduce taxable income to below zero for that period. Tax credits. You cannot take the earned income credit, the recovery rebate credit, the credit for the elderly or disabled, or an education credit unless you elect to be taxed as a resident alien (see Election To Be Taxed as a Resident Alien on page 2) in lieu of these dual-status taxpayer rules. For information on other credits, see chapter 6 of Pub. 519.

Dual-Status Taxpayers
Note. If you elect to be taxed as a resident alien (discussed on page 2), the special instructions and restrictions discussed here do not apply.

Dual-Status Tax Year
A dual-status year is one in which you change status between nonresident and resident alien. Different U.S. income tax rules apply to each status. Most dual-status years are the years of arrival or departure. Before you arrive in the United States, you are a nonresident alien. After you arrive, you may or may not be a resident, depending on the circumstances. If you become a U.S. resident, you stay a resident until you leave the United States. You may become a nonresident alien when you leave, if, after leaving (or after your last day of lawful permanent residency if you met the green card test) and for the remainder of the calendar year of your departure, you have a closer connection to a foreign country than to the United States, and, during the next calendar year, you are not a U.S. resident under either the green card test or the substantial presence test. See Pub. 519.

How To Figure Tax for Dual-Status Tax Year
When you figure your U.S. tax for a dual-status year, you are subject to different rules for the part of the year you were a resident and the part of the year you were a nonresident. All income for the period of residence and all income that is considered to be effectively connected with a trade or business in the United States for the period of nonresidence, after allowable deductions, is combined and taxed at the same rates that apply to U.S. citizens and residents. Credit for taxes paid. You are allowed a credit against your U.S. income tax liability for certain taxes you paid, are considered to have paid, or that were withheld from your income. These include: 1. Tax withheld from wages earned in the United States and taxes withheld at the source from scholarship income from U.S. sources. When filing Form 1040, show the total tax withheld on line 62. Enter amounts from the attached statement (Form 1040NR-EZ, line 18) to the right of line 62 and identify and include in the amount on line 62. When filing Form 1040NR-EZ, show the total tax withheld on line 18. Enter the amount from the attached statement (Form 1040, line 62) to the right of line 18 and identify and include in the amount on line 18. 2. Estimated tax paid with Form 1040-ES or Form 1040-ES (NR). 3. Tax paid with Form 1040-C at the time of departure from the United States. When filing Form 1040, include the tax paid with Form 1040-C with the total payments on line 71. Identify the payment in the area to the left of the entry.

Restrictions for Dual-Status Taxpayers
Standard deduction. You cannot take the standard deduction even for the part of the year you were a resident alien. Head of household. You cannot use the Head of Household Tax Table column. Joint return. You cannot file a joint return unless you elect to be taxed as a resident alien (see Election To Be Taxed as a Resident Alien on page 2) in lieu of these dual-status taxpayer rules. Tax rates. If you were married and a nonresident of the United States for all or part of the tax year and you do not make the election to be taxed as a resident alien as discussed on page 2, you must use the Married filing separately Tax Table column to figure your tax on income that is considered to be effectively connected with a U.S. trade or business. If married, you cannot use the Single Tax Table column. Deduction for exemptions. As a dual-status taxpayer, you usually will be entitled to your own personal exemption. Subject to the general rules for qualification, you are allowed exemptions for your spouse in figuring taxable income for the part of the year you were a resident alien. The amount you can claim for these exemptions is limited to your taxable income (determined without regard to

What and Where To File for a Dual-Status Year
If you were a U.S. resident on the last day of the tax year, file Form 1040. Enter "Dual-Status Return" across the top and attach a statement showing your income for the part of the year you were a nonresident. You can use Form 1040NR-EZ as the statement; enter "Dual-Status Statement" across the top. File your return and statement with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 U.S.A. If you were a nonresident on the last day of the tax year, file Form 1040NR-EZ. Enter "Dual-Status Return" across the top and attach a statement showing your income for the part of the year you were a U.S. resident. You can use Form 1040 as the statement; enter "Dual-Status Statement" across the top. File your return and statement with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 U.S.A. Statements. Any statement you file with your return must show your name, address, and identifying number (see page 4).

Instructions for Form 1040NR-EZ

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Line Instructions for Form 1040NR-EZ
Identifying Number and Address
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. Note. An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law. 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-1, J-1, M-1, etc.) you used to enter the United States.

described under Married persons who live apart, you may consider yourself single for the whole year. If your spouse died in 2008, consider yourself married to that spouse for the whole year, unless you remarried before the end of 2008. 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. 1. You file a return separate from your spouse. 2. You paid more than half of the cost to keep up your home in 2008. 3. You lived apart from your spouse during the last 6 months of 2008. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home. 4. Your home was the main home of your child, stepchild, or foster child for more than half of 2008. Temporary absences by you or the child for special circumstances, such as school, vacation, business, or medical care, count as time the child lived with you. 5. You are able to claim a dependency exemption for the child (on Form 1040NR) or the child's other parent claims him or her as a dependent under the rules for children of divorced or separated parents. See Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Foster child. A foster child is any child placed with you by an authorized placement agency, or by judgment, decree, or other order of any court of competent jurisdiction.

the amounts and round off only the total.

Taxable Income
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: · Wages received as a household employee for which you did not receive a Form W-2 because your employer paid you less than $1,600 in 2008. Also, enter "HSH" and the amount not reported on a Form W-2 on the dotted line next to line 3. · Tip income you did not report to your employer. Also include allocated tips shown on your Form(s) W-2 unless you can prove that you received less. Allocated tips should be shown in your Form(s) W-2, box 8. They are not included as income in box 1. See Pub. 531 for more details. You may owe social security and Medicare tax on unreported CAUTION or allocated tips. See the instructions for line 16 on page 6. · Disability pensions shown on Form 1042-S or Form 1099-R if you have not reached the minimum retirement age set by your employer. Note. You must use Form 1040NR to report disability pensions received after you reach your employer's minimum retirement age and other payments shown on Form 1042-S or Form 1099-R. · Wages from Form 8919, line 6. Missing or incorrect Form W-2. Your employer is required to provide or send Form W-2 to you no later than February 2, 2009. If you do not receive it by early February, ask your employer for it. Even if you do not get a Form W-2, you must still report your earnings on line 3. If you lose your Form W-2 or it is incorrect, ask your employer for a new one. Dependent care benefits. If you received benefits for 2008 under your employer's dependent care plan, you must use Form 1040NR. The benefits should be shown in your Form(s) W-2, box 10. Adoption benefits. If you received employer-provided adoption benefits for 2008, you must use Form 1040NR. The benefits should be shown in your Form(s) W-2, box 12, with code T. Tax-exempt interest. Certain types of interest income from investments in state and municipal bonds and similar instruments are not taxed by the United States. If you received such tax-exempt interest income, enter "TEI" and the amount of your tax-exempt interest on the dotted line next to line 3. Include any exempt-interest dividends from a

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Filing Status
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

Rounding Off to Whole Dollars
You can round off cents to whole dollars on your return. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3. If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding

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Instructions for Form 1040NR-EZ

mutual fund or other regulated investment company. But do not include interest earned on your individual retirement arrangement (IRA), health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account. Also, do not include interest from a U.S. bank, savings and loan association, credit union, or similar institution (or from certain deposits with U.S. insurance companies) that is exempt from tax under a tax treaty or under section 871(i) because the interest is not effectively connected with a U.S. trade or business. Do not add any tax-exempt interest to your line 3 total. 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 2008, you may receive a Form 1099-G. If you chose to apply part or all of the refund to your 2008 estimated state or local income tax, the amount applied is treated as received in 2008. 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
Instructions for Form 1040NR-EZ

total amounts you received from ABC University during 2008 are as follows: Tuition and fees $25,000 Books, supplies, and equipment 1,000 Room and board 9,000 $35,000 The Form 1042-S you received from ABC University for 2008 shows $9,000 in box 2 and $1,260 (14% of $9,000) in box 9. Note. Box 2 shows only $9,000 because withholding agents (such as ABC University) are not required to report section 117 amounts (tuition, fees, books, supplies, and equipment) on Form 1042-S. When completing Form 1040NR-EZ: · Enter on line 5 the $9,000 shown in box 2 of Form 1042-S. · Enter $0 on line 8. Because section 117 amounts (tuition, fees, books, supplies, and equipment) were not included in box 2 of your Form 1042-S (and are not included on line 5 of Form 1040NR-EZ), you cannot exclude any of the section 117 amounts on line 8. · Include on line 18 the $1,260 shown in box 9 of Form 1042-S. 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. Note. Many tax treaties do not permit an exemption from tax on scholarship or fellowship grant income unless the income is from sources outside the United States. If you are a resident of a treaty country, you must know the Student Loan Interest Deduction Worksheet -- Line 9

terms of the tax treaty between the United States and the treaty country to claim treaty benefits on Form 1040NR-EZ. See the instructions for item J, on page 9, for details.

reported to you in box 2 of Form 1042-S is reported on line 6 (not line 5). · Enter $9,000 on line 6. · Enter $0 on line 8. Because none of the $9,000 reported to you in box 2 of Form 1042-S is included in your income, you cannot exclude it on line 8. · Include on line 18 any withholding shown in box 9 of Form 1042-S. · Provide all the required information in item J on page 2 of 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. 1. You paid interest in 2008 on a qualified student loan (see page 6). 2. Your filing status is single. 3. Your modified adjusted gross income (AGI) is less than $70,000. Use lines 2 through 4 of the worksheet on this page to figure your modified AGI. Use the worksheet on this page to figure your student loan interest deduction.

· Enter $0 on line 5. The $9,000

When completing Form 1040NR-EZ:

Keep for Your Records

See the instructions for line 9 before you begin. 1. Enter the total interest you paid in 2008 on qualified student loans (defined on page 6). Do not enter more than $2,500 . . . . 2. Enter the amount from Form 1040NR-EZ, line 7 2. 3. Enter the amount from Form 1040NR-EZ, line 8 3. 4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . 4. 5. Is line 4 more than $55,000? No. Skip lines 5 and 6, enter -0- on line 7, and go to line 8. Yes. Subtract $55,000 from line 4 . . . . . . . . 5. 6. Divide line 5 by $15,000. Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Multiply line 1 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Student loan interest deduction. Subtract line 7 from line 1. Enter the result here and on Form 1040NR-EZ, line 9 . . . . . . . . 1.

6. 7. 8.

.

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Qualified student loan. A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals. 1. Yourself or your spouse. 2. Any person who was your dependent when the loan was taken out. 3. Any person you could have claimed as a dependent for the year the loan was taken out except that: a. The person filed a joint return. b. The person had gross income that was equal to or more than the exemption amount for that year ($3,500 for 2008), or c. You could be claimed as a dependent on someone else's return. The person for whom the expenses were paid must have been an eligible student (defined later on this page). However, a loan is not a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. To find out who is a related person, see Pub. 970. Qualified higher education expenses. Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. You must reduce the expenses by the following benefits. · Employer-provided educational assistance benefits that are not included in Form(s) W-2, box 1. · Excludable U.S. series EE and I savings bond interest from Form 8815.

qualified tuition program earnings. · Any nontaxable distribution of Coverdell education savings account earnings. · Any scholarship, educational assistance allowance, or other payment (but not gifts, inheritances, etc.) excluded from income. For more details on these expenses, see Pub. 970. Eligible student. An eligible student is a person who: · Was enrolled in a degree, certificate, or other program (including a program of study abroad that was approved for credit by the institution at which the student was enrolled) leading to a recognized educational credential at an eligible educational institution, and · Carried at least half the normal full-time workload for the course of study he or she was pursuing. Line 11 -- Itemized deductions. Enter the total state and local income taxes you paid or that were withheld from your salary in 2008. 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 $159,950 if you checked filing status box 1, or more than $79,975 if you checked filing status box 2. If, during 2008, 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 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 $3,500 for yourself. But use the worksheet on page 7 to figure the amount, if any, to enter on line 13 if

· Any nontaxable distribution of

your adjusted gross income from line 10 is more than $159,950 if you checked filing status box 1, or more than $119,975 if you checked filing status box 2. Note. Residents of Canada, Mexico, the Republic of Korea (South Korea), and U.S. nationals may be able to claim exemptions for their dependents and, if married, their spouse. Residents of India who were students or business apprentices may also be able to take exemptions for their spouse and dependents. However, Form 1040NR must be used to claim the additional exemptions. 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). Form 4137. If you received tips of $20 or more in any month and you did not report the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips. You must also pay this tax if your Form(s) W-2 shows allocated tips that you are including in your income on Form 1040NR-EZ, line 3. To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will figure and collect the RRTA tax. You may be charged a penalty equal to 50% of the social CAUTION security and Medicare tax due on tips you received but did not report to your employer. Form 8919. If you are an employee who received wages from an employer who did not withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 16 the amount from line 13 of Form 8919.

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Itemized Deductions Worksheet--Line 11

Keep for Your Records
1.

1. Enter the amount of state and local income taxes you paid or that were withheld from your salary in 2008 . . . 2. Multiply line 1 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Enter the amount from Form 1040NR-EZ, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Enter: $159,950 ($79,975 if you checked filing status box 2) . . . . . . . . . . . . . . . . . . . 5. Is the amount on line 4 less than the amount on line 3? . . . . . . . . . . . . . . . . . . . . . . No. Stop. Your deduction is not limited. Enter the amount from line 1 above on Form 1040NR-EZ, line 11. Yes. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Multiply line 5 by 3% (.03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. 2. 3. 4.

7. Enter the smaller of line 2 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Divide line 7 by 1.5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Total itemized deductions. Subtract line 9 from line 1. Enter the result here and on Form 1040NR-EZ, line 11. Then, on the dotted line to the left of the line 12 entry space, enter "IDW" . . . . . . . . . . . . . . . . . . . . . . . . . .

7. 8. 9. 10.

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Instructions for Form 1040NR-EZ

Include the amount from line 6 of Form 8919 on Form 1040NR-EZ, line 3.

Payments
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 9, and Form(s) 1099-R, box 4. Line 19 -- 2008 Estimated tax payments. Enter any estimated federal income tax payments you made using Form 1040-ES (NR) for 2008. Include any overpayment from your 2007 return that you applied to your 2008 estimated tax. Name change. If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former name, attach a statement to the front of Form 1040NR-EZ. On the statement, list all of the payments you made in 2008 and show the name(s) and identifying number(s) under which you made them. Line 20 -- Credit for amount paid with Form 1040-C. Enter any amount you paid with Form 1040-C for 2008.

Line 21 -- Total payments. Add lines 18 through 20. Enter the total on line 21. Amount paid with request for extension of time to file. If you filed Form 4868 to get an automatic extension of time to file Form 1040NR-EZ, include in the total on line 21 the amount you paid with that form, or by electronic funds withdrawal, or credit card. If you paid by credit card, do not include on line 21 the convenience fee you were charged. On the dotted line next to line 21, enter "Form 4868" and show the amount paid.

taxes are made by the IRS. All other offsets are made by the Treasury Department's Financial Management Service (FMS). For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from FMS. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt. Lines 23a through 23d -- Direct deposit of refund.

DIRECT DEPOSIT
Simple. Safe. Secure. Fast Refunds! Choose direct deposit ­ a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA).

Refund
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 TIP 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 2009 on page 10. Refund offset. If you owe past-due federal tax, state income tax, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line 22 may be used (offset) to pay the past-due amount. Offsets for federal

Why Use Direct Deposit? · You get your refund faster by direct deposit than you do by check. · Payment is more secure. There is no check that can get lost or stolen. · It is more convenient. You do not have to make a trip to the bank to deposit your check. · It saves tax dollars. It costs the government less to refund by 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

Exemption Deduction Worksheet--Line 13
1.

Keep for Your Records

Is the amount on Form 1040NR-EZ, line 10, more than the amount shown on line 4 below for your filing status? No. Yes.
STOP

Enter $3,500 on Form 1040NR-EZ, line 13.

Go to line 3. 2. $3,500

2. 3. 4.

Exemption amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the amount from Form 1040NR-EZ, line 10 . . . . . . . . . . . . . . . . . Enter the amount shown below for the filing status box you checked on page 1 of Form 1040NR-EZ. Box 1 -- $159,950 ....................................... Box 2 -- $119,975 3.

· ·
5. 6.

}

4. 5.

Subtract line 4 from line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Is line 5 more than $122,500 ($61,250 if you checked filing status box 2)? Yes. No.
STOP

Enter $2,333 on Form 1040NR-EZ, line 13. Do not complete the rest of this worksheet.

Divide line 5 by $2,500 ($1,250 if you checked filing status box 2). If the result is not a whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1) . . . .

6. .

7. 8. 9.

Multiply line 6 by 2% (.02) and enter the result as a decimal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Multiply line 2 by the decimal on line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Divide line 8 by 3.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

10. Exemption deduction. Subtract line 9 from line 2. Enter the result here and on Form 1040NR-EZ, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.

Instructions for Form 1040NR-EZ

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Sample Check--Lines 23b Through 23d
RUFUS MAPLE MARY MAPLE 123 Main Street Anyplace, LA 70000
PAY TO THE ORDER OF

1234
15-0000/0000

SA

M

$
DOLLARS

ANYPLACE BANK Anyplace, LA 70000 For

Routing number

Account number (line 23d)

(line 23b)

Do not include the check number

|:250250025|:202020

"'86". 1234

Note: The routing and account numbers may be in different places on your check.

fund, brokerage firm, or credit union) in the United States: · Check the box on line 23a and attach Form 8888 if you want to split the direct deposit of your refund among two or three accounts, or · Complete lines 23b through 23d if you want your refund deposited to only one account. Otherwise, we will send you a check. Note. If you do not want your refund directly deposited to your account, do not check the box on line 23a. Draw a line through the boxes on lines 23b and 23d. The IRS is not responsible for a lost refund if you enter the CAUTION 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. TreasuryDirect. You can request a deposit of your refund to a TreasuryDirect online account to buy U.S. Treasury marketable securities and savings bonds. For more information, go to www.treasurydirect. gov. Line 23b. The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. Otherwise, the direct deposit will be rejected and a check sent instead. On the sample check above, the routing number is 250250025. Rufus and Mary Maple would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits. Ask your financial institution for the correct routing number to enter on line 23b if: · Your deposit is to a savings account that does not allow you to write checks, or

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through a financial institution different from the one at which you have your checking account. Line 23c. Check the appropriate box for the type of account. Do not check more than one box. If the deposit is to an IRA, ask your financial institution whether you should check the "Checking" or "Savings" box. You must check the correct box to ensure your deposit is accepted. For a TreasuryDirect online account, check the "Savings" box. Line 23d. The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check above, the account number is 20202086. Do not include the check number. You cannot request a deposit of your refund to an account that is not in your name (such as your tax preparer's own account). Line 24 -- Applied to your 2009 estimated tax. Enter on line 24 the amount, if any, of the overpayment on line 22 you want applied to your 2009 estimated tax. This election cannot be changed later.

· Your checks state they are payable

for the full amount due. Do not send cash. Do not attach the payment to your return. Write "2008 Form 1040NR-EZ" and your name, address, daytime phone number, and SSN or ITIN on your payment. To help us process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter "$ XXX ­ " or xx "$ XXX100"). To pay by credit card. You can use your American Express® Card, Discover® Card, MasterCard® card, or Visa® card. To pay by credit card, call toll-free or visit the website of either service provider listed below and follow the instructions. You will be asked to provide your social security number (SSN). If you do not have and are not eligible to get an SSN, use your IRS issued individual taxpayer identification number (ITIN) instead. A convenience fee will be charged by the service provider based on the amount you are paying. Fees may vary between the providers. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. You can also find out what the fee will be by calling the provider's toll-free automated customer service number or visiting the provider's website shown next. Official Payments Corporation 1-800-2PAY-TAXSM (1-800-272-9829) 1-877-754-4413 (Customer Service) www.officialpayments.com Link2Gov Corporation 1-888-PAY-1040SM (1-888-729-1040) 1-888-658-5465 (Customer Service) www.PAY1040.com To pay by EFTPS. You also can pay using EFTPS, a free tax payment system that allows you to make payments online or by phone. For more information or details on enrolling, visit www.eftps.gov or, if you are in the United States, call Customer Service at 1-800-316-6541. TTY/TDD help is available by calling 1-800-733-4829. You may need to (a) increase TIP the amount of income tax withheld from your pay by filing a new Form W-4, or (b) make estimated tax payments for 2009. See Income Tax Withholding and Estimated Tax Payments for 2009 on page 10. What if you cannot pay? If you cannot pay the full amount shown on line 25 when you file, you can ask to make monthly installment payments for the full or a partial amount. You may have up to 60 months to pay. However, even if your request to pay in installments is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by the due date. You also must pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But
Instructions for Form 1040NR-EZ

PL

E
Amount You Owe
Line 25 -- Amount you owe. Pay your taxes in full to save TIP 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 2009 in your check, money order, or amount you charge. Instead, make the estimated tax payment separately. To pay by check or money order. Make your check or money order payable to the "United States Treasury"

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before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment. To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to www.irs.gov, use the pull-down menu under "I need to..." and select "Set Up a Payment Plan." If you use Form 9465, you should receive a response to your request to make installment payments within 30 days. But if you file your return after March 31, it may take us longer to reply. Line 26 -- Estimated tax penalty. You may owe this penalty if: · Line 25 is at least $1,000 and it is more than 10% of the tax shown on your return, or · You did not pay enough estimated tax by any of the due dates. This is true even if you are due a refund. The "tax shown on your return" is the amount on line 17 minus any tax shown on Forms 4137 and 8919. Exception. You will not owe the penalty if your 2007 tax return was for a tax year of 12 full months and either of the following applies. 1. You had no tax shown on your 2007 return and you were a U.S. citizen or resident for all of 2007, or 2. Line 21 on your 2008 return is at least as much as the tax shown on your 2007 return. Your estimated tax payments for 2008 must have been made on time and for the required amount. If your 2007 adjusted gross income was over $150,000 CAUTION (over $75,000 if you checked filing status box 2 for 2008), item (2) applies only if line 21 on your 2008 return is at least 110% of the tax shown on your 2007 return. Figuring the penalty. If the Exception above does not apply and you choose to figure the penalty yourself, see Form 2210 to find out if you owe the penalty. If you do, you can use the form to figure the amount. Enter the penalty on Form 1040NR-EZ, line 26. Add the penalty to any tax due and enter the total on line 25. If you are due a refund, subtract the penalty from the overpayment you show on line 22. Do not file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records. Because Form 2210 is TIP complicated, you can leave line 26 blank and the IRS will figure the penalty and send you a bill. We will not charge you interest on the penalty if you pay by the date specified on the bill. If your income varied during the year, the annualized income installment method may reduce the amount of your penalty. But you must file Form 2210 because the IRS cannot figure your penalty under this method. See the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.

Third Party Designee
If you want to allow a friend, family member, or any other person you choose to discuss your 2008 tax return with the IRS, check the "Yes" box in the "Third Party Designee" area of your return. Also, enter the designee's name, U.S. phone number, and any five numbers the designee chooses as his or her personal identification number (PIN). But if you want to allow the paid preparer who signed your return to discuss it with the IRS, just enter "Preparer" in the space for the designee's name. You do not have to provide the other information requested. If you check the "Yes" box, you are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to: · Give the IRS any information that is missing from your return, · Call the IRS for information about the processing of your return or the status of your refund or payment(s), · Receive copies of notices or transcripts related to your return, upon request, and · Respond to certain IRS notices about math errors, offsets, and return preparation. You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authorization, see Pub. 947. The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2009 tax return (see When To File on page 2). If you wish to revoke the authorization before it ends, see Pub. 947.

arrival, enter the earlier date of arrival. For example, you are currently claiming treaty benefits (as a teacher) under article 20 of the tax treaty between the United States and the Republic of Korea (South Korea). You previously claimed treaty benefits (as a student) under article 21 of that treaty. Under article 21, paragraph 4, of that treaty, the combination of consecutive exemptions under articles 20 and 21 may not extend beyond 5 tax years from the date you entered the United States as a student. If article 21, paragraph 4, of that treaty applies, enter in item E the date you entered the United States as a student.

Item J
If you are a resident of a treaty country (that is, you qualify as a resident of that country within the meaning of the tax treaty between the United States and that country), you must know the terms of the tax treaty between the United States and the treaty country to properly complete item J. You may download the complete text of most U.S. tax treaties at www.irs.gov. Technical explanations for many of those treaties are also available at that site. Also, see Pub. 901 for a quick reference guide to the provisions of U.S. tax treaties. If you are claiming treaty benefits on Form 1040NR-EZ, you must provide all of the information requested in item J. If you are claiming tax treaty benefits and you failed to submit CAUTION adequate documentation to a withholding agent, you must attach all information that would have otherwise been required on the withholding document (for example, all information required on Form W-8BEN or Form 8233).

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Reminders
Sign and Date Your Return
Form 1040NR-EZ is not considered a valid return unless you sign it. You can have an agent in the United States prepare and sign your return if you could not do so for one of the following reasons: · You were ill. · You were not in the United States at any time during the 60 days before the return was due. · For other reasons that you explained in writing to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 U.S.A., and that the IRS approved. A return prepared and signed by an agent must be accompanied by a power of attorney that specifically authorizes the representative to sign your return. Form 2848 may be used for this purpose. Be sure to date your return and show your occupation in the United States in the space provided. If you have someone prepare your return, you

Other Information (Page 2)
Item D
Enter your current nonimmigrant status. For example, enter your current nonimmigrant status shown on your current U.S. Citizenship and Immigration Services (USCIS) Form I-94, Arrival-Departure Record. If your status has changed while in the United States, enter the date of change. If your status has not changed, enter "N/A."

Item E
You are generally required to enter your date of entry into the United States that pertains to your current nonimmigrant status (for example, the date of arrival shown on your most recent USCIS Form I-94). Exception. If you are claiming a tax treaty benefit that is determined by reference to more than one date of

Instructions for Form 1040NR-EZ

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are still responsible for the correctness of the return. Child's return. If your child cannot sign the return, you can sign the child's name in the space provided. Then, enter "By (your signature), parent for minor child." Paid preparer must sign your return. Generally, anyone you pay to prepare your return must sign it in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but does not charge you should not sign your return.

Amended Return
File Form 1040X to change a return you already filed. Also, use Form 1040X if you filed Form 1040NR-EZ and you should have filed a Form 1040, 1040A, or 1040EZ, or vice versa. Generally, Form 1040X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. But you may have more time to file Form 1040X if you are physically or mentally unable to manage your financial affairs. See Pub. 556 for details.

Address Change
If you move after filing your return, always notify the IRS in writing of your new address. To do this, use Form 8822.

Interest and Penalties
You do not have to figure the amount of any interest or penalties you may owe. Because figuring these amounts can be complicated, we will do it for you if you want. We will send you a bill for any amount due. If you include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040NR-EZ, page 1. Do not include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 25. Interest. We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We will also charge you interest on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions). Penalty for late filing. If you do not file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, attach it to your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $135 or the amount of any tax you owe, whichever is smaller. Penalty for late payment of tax. If you pay your taxes late, the penalty is usually 1/2 of 1% of the unpaid amount for each month or part of a month the tax is not paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments. Penalty for frivolous return. In addition to any other penalties, the law imposes a penalty of $5,000 for filing a frivolous return. A frivolous return is one that does not contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax

laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2008-14, 2008-4 I.R.B. 310, available at www.irs.gov/irb/ 2008-04_IRB/ar12.html. Other penalties. Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, or making a false statement. See Pub. 519 for details on some of these penalties.

Gift To Reduce Debt Held By the Public
If you wish to make such a gift, make a check payable to "Bureau of the Public Debt." You can send it to: Bureau of the Public Debt, Department G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file. Do not add your gift to any tax you may owe. See Amount You Owe beginning on page 8 for details on how to pay any tax you owe. You may be able to deduct this TIP gift on your 2009 tax return as a charitable contribution. But you must file Form 1040NR to do so.

Income Tax Withholding and Estimated Tax Payments for 2009
If the amount you owe or the amount you overpaid is large, you may want to file a new Form W-4 with your employer to change the amount of income tax withheld from your 2009 pay. For details on how to complete Form W-4, see the Instructions for Form 8233. In general, you do not have to make estimated tax payments if you expect that your 2009 Form 1040NR-EZ will show a tax refund or a tax balance due the IRS of less than $1,000. If your total estimated tax for 2009 is $1,000 or more, see Form 1040-ES (NR). It has a worksheet you can use to see if you have to make estimated tax payments. However, if you expect to be a resident of Puerto Rico during all of 2009 and you must pay estimated tax, use Form 1040-ES.

Taxpayer Assistance
IRS assistance is available to help you prepare your return. But you should know that you are responsible for the accuracy of your return. If we do make an error, you are still responsible for the payment of the correct tax. In the United States, you may call 1-800-829-1040. For TTY/TDD help, call 1-800-829-4059. If overseas, you may call 215-516-2000 (English-speaking only). This number is not toll free. If you wish to write instead of call, please address your letter to: Internal Revenue Service, International Section, P.O. Box 920, Bensalem, PA 19020-8518. Make sure you include your identifying number (defined on page 4) when you write. Assistance in answering tax questions and filling out tax returns is also available in person from IRS offices in London, Paris, and Frankfurt. The offices generally are located in the U.S. embassies or consulates. The IRS conducts an overseas taxpayer assistance program during the filing season (January to mid-June). To find out if IRS personnel will be in your area, contact the consular office at the nearest U.S. embassy. Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment.
Instructions for Form 1040NR-EZ

How Long Should Records Be Kept?
Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2, 1099, and 1042-S) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or replacement property. For more details, see Pub. 552.

Requesting a Copy of Your Tax Return
If you need a copy of your tax return, use Form 4506. There is a $57 fee (subject to change) for each return requested. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived. If you want a free transcript of your tax return or account, use Form 4506-T or call us at 1-800-829-1040.

-10-

To find the number, go to www.irs.gov/ localcontacts or look in a U.S. phone book under "United States Government, Internal Revenue Service." How can you get IRS tax forms and publications? · You can download them from the IRS website at www.irs.gov. · In the United States, you can call 1-800-TAX-FORM (1-800-829-3676). · You can send your order to the Internal Revenue Service, National Distribution Center, 1201 N. Mitsubishi Motorway, Bloomington, IL 61705-6613 U.S.A. · You can pick them up in person from our U.S. embassies and consulates abroad (but only during the tax return filing period).

Help With Unresolved Tax Issues
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. You can contact the Taxpayer Advocate Service by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. If overseas, call 01-787-622-8940 (English-speaking only) or 01-787-622-8930 (Spanish-speaking only). These numbers are not toll-free. You also can call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service Your Voice at the IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate. Disclosure, Privacy Act, and Paperwork Reduction Act Notice. We ask for the information on this form to carry out U.S. Internal Revenue laws. Sections 6001, 6011, 6012(a) and their regulations require that you give us information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Section 6109 requires

filers and paid preparers to provide their identifying numbers. If you do not file a return, do not provide requested information, or provide fraudulent information, you may be subject to penalties and criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments. This could make the tax higher or delay any refund. Interest may also be charged. This notice applies to all papers you file with us and to any questions we need to ask to complete, correct, or process your return, or to figure and collect your tax, interest, or penalties. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 sometimes allows or requires the IRS to disclose the information to others. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may disclose this information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information that we cannot get in any other way to determine the amount of or to collect the tax you owe. We may disclose this information to the Comptroller General of the United States to permit review of the IRS. We may disclose this information to Committees of Congress; federal, state, and local child support agencies; and to other federal agencies for purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. Keep this notice with your records. It may help you if we ask for other information. If you have any questions about the rules for filing and giving information, call or visit any IRS office.

We welcome comments on forms. If you have comments or suggestions for making this form simpler, we would be happy to hear from you. You can email us at *[email protected]. (The asterisk must be included in the address.) Please put "Forms Comment" on the subject line. Or you can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send your return to this address. Instead, see Where To File on page 2. Estimates of taxpayer burden. The table below shows burden estimates for taxpayers filing a Form 1040NR-EZ. Time spent and out-of-pocket costs are estimated separately. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples of out-of-pocket costs include tax return preparation and submission fees, postage, tax preparation software costs, photocopying costs, and phone calls (if not toll-free). Both time and cost burdens are national averages and do not necessarily reflect a "typical" case. The averages include all associated forms and schedules, across all preparation methods and all taxpayer activities. Within each of these estimates, there is significant variation in taxpayer activity. Similarly, tax preparation fees vary extensively depending on the taxpayer's tax situation and issues, the type of professional preparer, and the geographic area. The data shown are the best forward-looking estimates available as of October 21, 2008, from income tax returns filed for 2008. The method used to estimate taxpayer burden incorporates results from a taxpayer burden survey conducted in 2000 and 2001. The estimates are subject to change as new forms and data become available. The estimates do not include burden associated with post-filing activities. However, operational IRS data indicate that electronically prepared and returns have fewer errors, implying a lower overall post-filing burden. If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We welcome comments on forms on this page.

Estimated Average Taxpayer Burden
The average time and costs required to complete and file Form 1040NR-EZ, its schedules, and accompanying forms will vary depending on individual circumstances. The estimated averages are: Average Time Burden (Hours) 11.1 Average Cost* (Dollars) $52

* This average is a weighted average for all taxpayers. Because few taxpayers use paid preparers or software for this return, the dollar estimate may be quite different from actual expenses.

Instructions for Form 1040NR-EZ

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2008 Tax Table

Example. Mr. Brown is single. His taxable income on line 14 of Form 1040NR-EZ is $23,250. First, he finds the $23,250-23,300 income line. Next, he finds the "Single" column and reads down the column. The amount shown where the income line and filing status column meet is $3,090. This is the tax amount he should enter on line 15 of Form 1040NR-EZ.
If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately

At least

But less than

Single

Married filing separately

Your tax is--
23,200 23,250 23,300 23,350 23,250 23,300 23,350 23,400 3,083 3,090 3,098 3,105 3,083 3,090 3,098 3,105

If Form 1040NR-EZ, line 14, is ­ At least But less than

And you are ­ Single Married filing separately

If Form 1040NR-EZ, line 14, is ­ At least But less than

And you are ­ Single Married filing separately

Your tax is ­

Your tax is ­

Your tax is ­

Your tax is ­

0 5 15 25 50 75 100 125 150 175 200 225 250 275 300 325 350 375 400 425 450 475 500 525 550 575 600 625 650 675 700 725 750 775 800 825 850 875 900 925 950 975

5 15 25 50 75 100 125 150 175 200 225 250 275 300 325 350 375 400 425 450 475 500 525 550 575 600 625 650 675 700 725 750 775 800 825 850 875 900 925 950 975 1,000

0 1 2 4 6 9 11 14 16 19 21 24 26 29 31 34 36 39 41 44 46 49 51 54 56 59 61 64 66 69 71 74 76 79 81 84 86 89 91 94 96 99

0 1 2 4 6 9 11 14 16 19 21 24 26 29 31 34 36 39 41 44 46 49 51 54 56 59 61 64 66 69 71 74 76 79 81 84 86 89 91 94 96 99

1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 1,775 1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975

1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 1,775 1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975 2,000

151 154 156 159 161 164 166 169 171 174 176 179 181 184 186 189 191 194 196 199

151 154 156 159 161 164 166 169 171 174 176 179 181 184 186 189 191 194 196 199

3,000
3,000 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3,500 3,550 3,600 3,650 3,700 3,750 3,800 3,850 3,900 3,950 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3,500 3,550 3,600 3,650 3,700 3,750 3,800 3,850 3,900 3,950 4,000 303 308 313 318 323 328 333 338 343 348 353 358 363 368 373 378 383 388 393 398 303 308 313 318 323 328 333 338 343 348 353 358 363 368 373 378 383 388 393 398

6,000
6,000 6,050 6,100 6,150 6,200 6,250 6,300 6,350 6,400 6,450 6,500 6,550 6,600 6,650 6,700 6,750 6,800 6,850 6,900 6,950 6,050 6,100 6,150 6,200 6,250 6,300 6,350 6,400 6,450 6,500 6,550 6,600 6,650 6,700 6,750 6,800 6,850 6,900 6,950 7,000 603 608 613 618 623 628 633 638 643 648 653 658 663 668 673 678 683 688 693 698 603 608 613 618 623 628 633 638 643 648 653 658 663 668 673 678 683 688 693 698

2,000
2,000 2,025 2,050 2,075 2,100 2,125 2,150 2,175 2,200 2,225 2,250 2,275 2,300 2,325 2,350 2,375 2,400 2,425 2,450 2,475 2,500 2,525 2,550 2,575 2,600 2,625 2,650 2,675 2,700 2,725 2,750 2,775 2,800 2,825 2,850 2,875 2,900 2,925 2,950 2,975 2,025 2,050 2,075 2,100 2,125 2,150 2,175 2,200 2,225 2,250 2,275 2,300 2,325 2,350 2,375 2,400 2,425 2,450 2,475 2,500 2,525 2,550 2,575 2,600 2,625 2,650 2,675 2,700 2,725 2,750 2,775 2,800 2,825 2,850 2,875 2,900 2,925 2,950 2,975 3,000 201 204 206 209 211 214 216 219 221 224 226 229 231 234 236 239 241 244 246 249 251 254 256 259 261 264 266 269 271 274 276 279 281 284 286 289 291 294 296 299 201 204 206 209 211 214 216 219 221 224 226 229 231 234 236 239 241 244 246 249 251 254 256 259 261 264 266 269 271 274 276 279 281 284 286 289 291 294 296 299

4,000
4,000 4,050 4,100 4,150 4,200 4,250 4,300 4,350 4,400 4,450 4,500 4,550 4,600 4,650 4,700 4,750 4,800 4,850 4,900 4,950 4,050 4,100 4,150 4,200 4,250 4,300 4,350 4,400 4,450 4,500 4,550 4,600 4,650 4,700 4,750 4,800 4,850 4,900 4,950 5,000 403 408 413 418 423 428 433 438 443 448 453 458 463 468 473 478 483 488 493 498 403 408 413 418 423 428 433 438 443 448 453 458 463 468 473 478 483 488 493 498

7,000
7,000 7,050 7,100 7,150 7,200 7,250 7,300 7,350 7,400 7,450 7,500 7,550 7,600 7,650 7,700 7,750 7,800 7,850 7,900 7,950 7,050 7,100 7,150 7,200 7,250 7,300 7,350 7,400 7,450 7,500 7,550 7,600 7,650 7,700 7,750 7,800 7,850 7,900 7,950 8,000 703 708 713 718 723 728 733 738 743 748 753 758 763 768 773 778 783 788 793 798 703 708 713 718 723 728 733 738 743 748 753 758 763 768 773 778 783 788 793 798

1,000
1,000 1,025 1,050 1,075 1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,300 1,325 1,350 1,375 1,400 1,425 1,450 1,475 1,025 1,050 1,075 1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,300 1,325 1,350 1,375 1,400 1,425 1,450 1,475 1,500 101 104 106 109 111 114 116 119 121 124 126 129 131 134 136 139 141 144 146 149 101 104 106 109 111 114 116 119 121 124 126 129 131 134 136 139 141 144 146 149

5,000
5,000 5,050 5,100 5,150 5,200 5,250 5,300 5,350 5,400 5,450 5,500 5,550 5,600 5,650 5,700 5,750 5,800 5,850 5,900 5,950 5,050 5,100 5,150 5,200 5,250 5,300 5,350 5,400 5,450 5,500 5,550 5,600 5,650 5,700 5,750 5,800 5,850 5,900 5,950 6,000 503 508 513 518 523 528 533 538 543 548 553 558 563 568 573 578 583 588 593 598 503 508 513 518 523 528 533 538 543 548 553 558 563 568 573 578 583 588 593 598

8,000
8,000 8,050 8,100 8,150 8,200 8,250 8,300 8,350 8,400 8,450 8,500 8,550 8,600 8,650 8,700 8,750 8,800 8,850 8,900 8,950 8,050 8,100 8,150 8,200 8,250 8,300 8,350 8,400 8,450 8,500 8,550 8,600 8,650 8,700 8,750 8,800 8,850 8,900 8,950 9,000 803 810 818 825 833 840 848 855 863 870 878 885 893 900 908 915 923 930 938 945 803 810 818 825 833 840 848 855 863 870 878 885 893 900 908 915 923 930 938 945

(Continued on page 13)

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Instructions for Form 1040NR-EZ

2008 Tax Table ­ Continued
If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately

Your tax is ­

Your tax is ­

Your tax is ­

Your tax is ­

9,000
9,000 9,050 9,100 9,150 9,200 9,250 9,300 9,350 9,400 9,450 9,500 9,550 9,600 9,650 9,700 9,750 9,800 9,850 9,900 9,950 9,050 9,100 9,150 9,200 9,250 9,300 9,350 9,400 9,450 9,500 9,550 9,600 9,650 9,700 9,750 9,800 9,850 9,900 9,950 10,000 953 960 968 975 983 990 998 1,005 1,013 1,020 1,028 1,035 1,043 1,050 1,058 1,065 1,073 1,080 1,088 1,095 953 960 968 975 983 990 998 1,005 1,013 1,020 1,028 1,035 1,043 1,050 1,058 1,065 1,073 1,080 1,088 1,095

12,000
12,000 12,050 12,100 12,150 12,200 12,250 12,300 12,350 12,400 12,450 12,500 12,550 12,600 12,650 12,700 12,750 12,800 12,850 12,900 12,950 12,050 12,100 12,150 12,200 12,250 12,300 12,350 12,400 12,450 12,500 12,550 12,600 12,650 12,700 12,750 12,800 12,850 12,900 12,950 13,000 1,403 1,410 1,418 1,425 1,433 1,440 1,448 1,455 1,463 1,470 1,478 1,485 1,493 1,500 1,508 1,515 1,523 1,530 1,538 1,545 1,403 1,410 1,418 1,425 1,433 1,440 1,448 1,455 1,463 1,470 1,478 1,485 1,493 1,500 1,508 1,515 1,523 1,530 1,538 1,545

15,000
15,000 15,050 15,100 15,150 15,200 15,250 15,300 15,350 15,400 15,450 15,500 15,550 15,600 15,650 15,700 15,750 15,800 15,850 15,900 15,950 15,050 15,100 15,150 15,200 15,250 15,300 15,350 15,400 15,450 15,500 15,550 15,600 15,650 15,700 15,750 15,800 15,850 15,900 15,950 16,000 1,853 1,860 1,868 1,875 1,883 1,890 1,898 1,905 1,913 1,920 1,928 1,935 1,943 1,950 1,958 1,965 1,973 1,980 1,988 1,995 1,853 1,860 1,868 1,875 1,883 1,890 1,898 1,905 1,913 1,920 1,928 1,935 1,943 1,950 1,958 1,965 1,973 1,980 1,988 1,995

18,000
18,000 18,050 18,100 18,150 18,200 18,250 18,300 18,350 18,400 18,450 18,500 18,550 18,600 18,650 18,700 18,750 18,800 18,850 18,900 18,950 18,050 18,100 18,150 18,200 18,250 18,300 18,350 18,400 18,450 18,500 18,550 18,600 18,650 18,700 18,750 18,800 18,850 18,900 18,950 19,000 2,303 2,310 2,318 2,325 2,333 2,340 2,348 2,355 2,363 2,370 2,378 2,385 2,393 2,400 2,408 2,415 2,423 2,430 2,438 2,445 2,303 2,310 2,318 2,325 2,333 2,340 2,348 2,355 2,363 2,370 2,378 2,385 2,393 2,400 2,408 2,415 2,423 2,430 2,438 2,445

10,000
10,000 10,050 10,100 10,150 10,200 10,250 10,300 10,350 10,400 10,450 10,500 10,550 10,600 10,650 10,700 10,750 10,800 10,850 10,900 10,950 10,050 10,100 10,150 10,200 10,250 10,300 10,350 10,400 10,450 10,500 10,550 10,600 10,650 10,700 10,750 10,800 10,850 10,900 10,950 11,000 1,103 1,110 1,118 1,125 1,133 1,140 1,148 1,155 1,163 1,170 1,178 1,185 1,193 1,200 1,208 1,215 1,223 1,230 1,238 1,245 1,103 1,110 1,118 1,125 1,133 1,140 1,148 1,155 1,163 1,170 1,178 1,185 1,193 1,200 1,208 1,215 1,223 1,230 1,238 1,245

13,000
13,000 13,050 13,100 13,150 13,200 13,250 13,300 13,350 13,400 13,450 13,500 13,550 13,600 13,650 13,700 13,750 13,800 13,850 13,900 13,950 13,050 13,100 13,150 13,200 13,250 13,300 13,350 13,400 13,450 13,500 13,550 13,600 13,650 13,700 13,750 13,800 13,850 13,900 13,950 14,000 1,553 1,560 1,568 1,575 1,583 1,590 1,598 1,605 1,613 1,620 1,628 1,635 1,643 1,650 1,658 1,665 1,673 1,680 1,688 1,695 1,553 1,560 1,568 1,575 1,583 1,590 1,598 1,605 1,613 1,620 1,628 1,635 1,643 1,650 1,658 1,665 1,673 1,680 1,688 1,695

16,000
16,000 16,050 16,100 16,150 16,200 16,250 16,300 16,350 16,400 16,450 16,500 16,550 16,600 16,650 16,700 16,750 16,800 16,850 16,900 16,950 16,050 16,100 16,150 16,200 16,250 16,300 16,350 16,400 16,450 16,500 16,550 16,600 16,650 16,700 16,750 16,800 16,850 16,900 16,950 17,000 2,003 2,010 2,018 2,025 2,033 2,040 2,048 2,055 2,063 2,070 2,078 2,085 2,093 2,100 2,108 2,115 2,123 2,130 2,138 2,145 2,003 2,010 2,018 2,025 2,033 2,040 2,048 2,055 2,063 2,070 2,078 2,085 2,093 2,100 2,108 2,115 2,123 2,130 2,138 2,145

19,000
19,000 19,050 19,100 19,150 19,200 19,250 19,300 19,350 19,400 19,450 19,500 19,550 19,600 19,650 19,700 19,750 19,800 19,850 19,900 19,950 19,050 19,100 19,150 19,200 19,250 19,300 19,350 19,400 19,450 19,500 19,550 19,600 19,650 19,700 19,750 19,800 19,850 19,900 19,950 20,000 2,453 2,460 2,468 2,475 2,483 2,490 2,498 2,505 2,513 2,520 2,528 2,535 2,543 2,550 2,558 2,565 2,573 2,580 2,588 2,595 2,453 2,460 2,468 2,475 2,483 2,490 2,498 2,505 2,513 2,520 2,528 2,535 2,543 2,550 2,558 2,565 2,573 2,580 2,588 2,595

11,000
11,000 11,050 11,100 11,150 11,200 11,250 11,300 11,350 11,400 11,450 11,500 11,550 11,600 11,650 11,700 11,750 11,800 11,850 11,900 11,950 11,050 11,100 11,150 11,200 11,250 11,300 11,350 11,400 11,450 11,500 11,550 11,600 11,650 11,700 11,750 11,800 11,850 11,900 11,950 12,000 1,253 1,260 1,268 1,275 1,283 1,290 1,298 1,305 1,313 1,320 1,328 1,335 1,343 1,350 1,358 1,365 1,373 1,380 1,388 1,395 1,253 1,260 1,268 1,275 1,283 1,290 1,298 1,305 1,313 1,320 1,328 1,335 1,343 1,350 1,358 1,365 1,373 1,380 1,388 1,395

14,000
14,000 14,050 14,100 14,150 14,200 14,250 14,300 14,350 14,400 14,450 14,500 14,550 14,600 14,650 14,700 14,750 14,800 14,850 14,900 14,950 14,050 14,100 14,150 14,200 14,250 14,300 14,350 14,400 14,450 14,500 14,550 14,600 14,650 14,700 14,750 14,800 14,850 14,900 14,950 15,000 1,703 1,710 1,718 1,725 1,733 1,740 1,748 1,755 1,763 1,770 1,778 1,785 1,793 1,800 1,808 1,815 1,823 1,830 1,838 1,845 1,703 1,710 1,718 1,725 1,733 1,740 1,748 1,755 1,763 1,770 1,778 1,785 1,793 1,800 1,808 1,815 1,823 1,830 1,838 1,845

17,000
17,000 17,050 17,100 17,150 17,200 17,250 17,300 17,350 17,400 17,450 17,500 17,550 17,600 17,650 17,700 17,750 17,800 17,850 17,900 17,950 17,050 17,100 17,150 17,200 17,250 17,300 17,350 17,400 17,450 17,500 17,550 17,600 17,650 17,700 17,750 17,800 17,850 17,900 17,950 18,000 2,153 2,160 2,168 2,175 2,183 2,190 2,198 2,205 2,213 2,220 2,228 2,235 2,243 2,250 2,258 2,265 2,273 2,280 2,288 2,295 2,153 2,160 2,168 2,175 2,183 2,190 2,198 2,205 2,213 2,220 2,228 2,235 2,243 2,250 2,258 2,265 2,273 2,280 2,288 2,295

20,000
20,000 20,050 20,100 20,150 20,200 20,250 20,300 20,350 20,400 20,450 20,500 20,550 20,600 20,650 20,700 20,750 20,800 20,850 20,900 20,950 20,050 20,100 20,150 20,200 20,250 20,300 20,350 20,400 20,450 20,500 20,550 20,600 20,650 20,700 20,750 20,800 20,850 20,900 20,950 21,000 2,603 2,610 2,618 2,625 2,633 2,640 2,648 2,655 2,663 2,670 2,678 2,685 2,693 2,700 2,708 2,715 2,723 2,730 2,738 2,745 2,603 2,610 2,618 2,625 2,633 2,640 2,648 2,655 2,663 2,670 2,678 2,685 2,693 2,700 2,708 2,715 2,723 2,730 2,738 2,745

(Continued on page 14)

Instructions for Form 1040NR-EZ

- 13 -

2008 Tax Table ­ Continued
If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately

Your tax is ­

Your tax is ­

Your tax is ­

Your tax is ­

21,000
21,000 21,050 21,100 21,150 21,200 21,250 21,300 21,350 21,400 21,450 21,500 21,550 21,600 21,650 21,700 21,750 21,800 21,850 21,900 21,950 21,050 21,100 21,150 21,200 21,250 21,300 21,350 21,400 21,450 21,500 21,550 21,600 21,650 21,700 21,750 21,800 21,850 21,900 21,950 22,000 2,753 2,760 2,768 2,775 2,783 2,790 2,798 2,805 2,813 2,820 2,828 2,835 2,843 2,850 2,858 2,865 2,873 2,880 2,888 2,895 2,753 2,760 2,768 2,775 2,783 2,790 2,798 2,805 2,813 2,820 2,828 2,835 2,843 2,850 2,858 2,865 2,873 2,880 2,888 2,895

24,000
24,000 24,050 24,100 24,150 24,200 24,250 24,300 24,350 24,400 24,450 24,500 24,550 24,600 24,650 24,700 24,750 24,800 24,850 24,900 24,950 24,050 24,100 24,150 24,200 24,250 24,300 24,350 24,400 24,450 24,500 24,550 24,600 24,650 24,700 24,750 24,800 24,850 24,900 24,950 25,000 3,203 3,210 3,218 3,225 3,233 3,240 3,248 3,255 3,263 3,270 3,278 3,285 3,293 3,300 3,308 3,315 3,323 3,330 3,338 3,345 3,203 3,210 3,218 3,225 3,233 3,240 3,248 3,255 3,263 3,270 3,278 3,285 3,293 3,300 3,308 3,315 3,323 3,330 3,338 3,345

27,000
27,000 27,050 27,100 27,150 27,200 27,250 27,300 27,350 27,400 27,450 27,500 27,550 27,600 27,650 27,700 27,750 27,800 27,850 27,900 27,950 27,050 27,100 27,150 27,200 27,250 27,300 27,350 27,400 27,450 27,500 27,550 27,600 27,650 27,700 27,750 27,800 27,850 27,900 27,950 28,000 3,653 3,660 3,668 3,675 3,683 3,690 3,698 3,705 3,713 3,720 3,728 3,735 3,743 3,750 3,758 3,765 3,773 3,780 3,788 3,795 3,653 3,660 3,668 3,675 3,683 3,690 3,698 3,705 3,713 3,720 3,728 3,735 3,743 3,750 3,758 3,765 3,773 3,780 3,788 3,795

30,000
30,000 30,050 30,100 30,150 30,200 30,250 30,300 30,350 30,400 30,450 30,500 30,550 30,600 30,650 30,700 30,750 30,800 30,850 30,900 30,950 30,050 30,100 30,150 30,200 30,250 30,300 30,350 30,400 30,450 30,500 30,550 30,600 30,650 30,700 30,750 30,800 30,850 30,900 30,950 31,000 4,103 4,110 4,118 4,125 4,133 4,140 4,148 4,155 4,163 4,170 4,178 4,185 4,193 4,200 4,208 4,215 4,223 4,230 4,238 4,245 4,103 4,110 4,118 4,125 4,133 4,140 4,148 4,155 4,163 4,170 4,178 4,185 4,193 4,200 4,208 4,215 4,223 4,230 4,238 4,245

22,000
22,000 22,050 22,100 22,150 22,200 22,250 22,300 22,350 22,400 22,450 22,500 22,550 22,600 22,650 22,700 22,750 22,800 22,850 22,900 22,950 22,050 22,100 22,150 22,200 22,250 22,300 22,350 22,400 22,450 22,500 22,550 22,600 22,650 22,700 22,750 22,800 22,850 22,900 22,950 23,000 2,903 2,910 2,918 2,925 2,933 2,940 2,948 2,955 2,963 2,970 2,978 2,985 2,993 3,000 3,008 3,015 3,023 3,030 3,038 3,045 2,903 2,910 2,918 2,925 2,933 2,940 2,948 2,955 2,963 2,970 2,978 2,985 2,993 3,000 3,008 3,015 3,023 3,030 3,038 3,045

25,000
25,000 25,050 25,100 25,150 25,200 25,250 25,300 25,350 25,400 25,450 25,500 25,550 25,600 25,650 25,700 25,750 25,800 25,850 25,900 25,950 25,050 25,100 25,150 25,200 25,250 25,300 25,350 25,400 25,450 25,500 25,550 25,600 25,650 25,700 25,750 25,800 25,850 25,900 25,950 26,000 3,353 3,360 3,368 3,375 3,383 3,390 3,398 3,405 3,413 3,420 3,428 3,435 3,443 3,450 3,458 3,465 3,473 3,480 3,488 3,495 3,353 3,360 3,368 3,375 3,383 3,390 3,398 3,405 3,413 3,420 3,428 3,435 3,443 3,450 3,458 3,465 3,473 3,480 3,488 3,495

28,000
28,000 28,050 28,100 28,150 28,200 28,250 28,300 28,350 28,400 28,450 28,500 28,550 28,600 28,650 28,700 28,750 28,800 28,850 28,900 28,950 28,050 28,100 28,150 28,200 28,250 28,300 28,350 28,400 28,450 28,500 28,550 28,600 28,650 28,700 28,750 28,800 28,850 28,900 28,950 29,000 3,803 3,810 3,818 3,825 3,833 3,840 3,848 3,855 3,863 3,870 3,878 3,885 3,893 3,900 3,908 3,915 3,923 3,930 3,938 3,945 3,803 3,810 3,818 3,825 3,833 3,840 3,848 3,855 3,863 3,870 3,878 3,885 3,893 3,900 3,908 3,915 3,923 3,930 3,938 3,945

31,000
31,000 31,050 31,100 31,150 31,200 31,250 31,300 31,350 31,400 31,450 31,500 31,550 31,600 31,650 31,700 31,750 31,800 31,850 31,900 31,950 31,050 31,100 31,150 31,200 31,250 31,300 31,350 31,400 31,450 31,500 31,550 31,600 31,650 31,700 31,750 31,800 31,850 31,900 31,950 32,000 4,253 4,260 4,268 4,275 4,283 4,290 4,298 4,305 4,313 4,320 4,328 4,335 4,343 4,350 4,358 4,365 4,373 4,380 4,388 4,395 4,253 4,260 4,268 4,275 4,283 4,290 4,298 4,305 4,313 4,320 4,328 4,335 4,343 4,350 4,358 4,365 4,373 4,380 4,388 4,395

23,000
23,000 23,050 23,100 23,150 23,200 23,250 23,300 23,350 23,400 23,450 23,500 23,550 23,600 23,650 23,700 23,750 23,800 23,850 23,900 23,950 23,050 23,100 23,150 23,200 23,250 23,300 23,350 23,400 23,450 23,500 23,550 23,600 23,650 23,700 23,750 23,800 23,850 23,900 23,950 24,000 3,053 3,060 3,068 3,075 3,083 3,090 3,098 3,105 3,113 3,120 3,128 3,135 3,143 3,150 3,158 3,165 3,173 3,180 3,188 3,195 3,053 3,060 3,068 3,075 3,083 3,090 3,098 3,105 3,113 3,120 3,128 3,135 3,143 3,150 3,158 3,165 3,173 3,180 3,188 3,195

26,000
26,000 26,050 26,100 26,150 26,200 26,250 26,300 26,350 26,400 26,450 26,500 26,550 26,600 26,650 26,700 26,750 26,800 26,850 26,900 26,950 26,050 26,100 26,150 26,200 26,250 26,300 26,350 26,400 26,450 26,500 26,550 26,600 26,650 26,700 26,750 26,800 26,850 26,900 26,950 27,000 3,503 3,510 3,518 3,525 3,533 3,540 3,548 3,555 3,563 3,570 3,578 3,585 3,593 3,600 3,608 3,615 3,623 3,630 3,638 3,645 3,503 3,510 3,518 3,525 3,533 3,540 3,548 3,555 3,563 3,570 3,578 3,585 3,593 3,600 3,608 3,615 3,623 3,630 3,638 3,645

29,000
29,000 29,050 29,100 29,150 29,200 29,250 29,300 29,350 29,400 29,450 29,500 29,550 29,600 29,650 29,700 29,750 29,800 29,850 29,900 29,950 29,050 29,100 29,150 29,200 29,250 29,300 29,350 29,400 29,450 29,500 29,550 29,600 29,650 29,700 29,750 29,800 29,850 29,900 29,950 30,000 3,953 3,960 3,968 3,975 3,983 3,990 3,998 4,005 4,013 4,020 4,028 4,035 4,043 4,050 4,058 4,065 4,073 4,080 4,088 4,095 3,953 3,960 3,968 3,975 3,983 3,990 3,998 4,005 4,013 4,020 4,028 4,035 4,043 4,050 4,058 4,065 4,073 4,080 4,088 4,095

32,000
32,000 32,050 32,100 32,150 32,200 32,250 32,300 32,350 32,400 32,450 32,500 32,550 32,600 32,650 32,700 32,750 32,800 32,850 32,900 32,950 32,050 32,100 32,150 32,200 32,250 32,300 32,350 32,400 32,450 32,500 32,550 32,600 32,650 32,700 32,750 32,800 32,850 32,900 32,950 33,000 4,403 4,410 4,418 4,425 4,433 4,440 4,448 4,455 4,463 4,470 4,478 4,488 4,500 4,513 4,525 4,538 4,550 4,563 4,575 4,588 4,403 4,410 4,418 4,425 4,433 4,440 4,448 4,455 4,463 4,470 4,478 4,488 4,500 4,513 4,525 4,538 4,550 4,563 4,575 4,588

(Continued on page 15)

- 14 -

Instructions for Form 1040NR-EZ

2008 Tax Table ­ Continued
If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately

Your tax is ­

Your tax is ­

Your tax is ­

Your tax is ­

33,000
33,000 33,050 33,100 33,150 33,200 33,250 33,300 33,350 33,400 33,450 33,500 33,550 33,600 33,650 33,700 33,750 33,800 33,850 33,900 33,950 33,050 33,100 33,150 33,200 33,250 33,300 33,350 33,400 33,450 33,500 33,550 33,600 33,650 33,700 33,750 33,800 33,850 33,900 33,950 34,000 4,600 4,613 4,625 4,638 4,650 4,663 4,675 4,688 4,700 4,713 4,725 4,738 4,750 4,763 4,775 4,788 4,800 4,813 4,825 4,838 4,600 4,613 4,625 4,638 4,650 4,663 4,675 4,688 4,700 4,713 4,725 4,738 4,750 4,763 4,775 4,788 4,800 4,813 4,825 4,838

36,000
36,000 36,050 36,100 36,150 36,200 36,250 36,300 36,350 36,400 36,450 36,500 36,550 36,600 36,650 36,700 36,750 36,800 36,850 36,900 36,950 36,050 36,100 36,150 36,200 36,250 36,300 36,350 36,400 36,450 36,500 36,550 36,600 36,650 36,700 36,750 36,800 36,850 36,900 36,950 37,000 5,350 5,363 5,375 5,388 5,400 5,413 5,425 5,438 5,450 5,463 5,475 5,488 5,500 5,513 5,525 5,538 5,550 5,563 5,575 5,588 5,350 5,363 5,375 5,388 5,400 5,413 5,425 5,438 5,450 5,463 5,475 5,488 5,500 5,513 5,525 5,538 5,550 5,563 5,575 5,588

39,000
39,000 39,050 39,100 39,150 39,200 39,250 39,300 39,350 39,400 39,450 39,500 39,550 39,600 39,650 39,700 39,750 39,800 39,850 39,900 39,950 39,050 39,100 39,150 39,200 39,250 39,300 39,350 39,400 39,450 39,500 39,550 39,600 39,650 39,700 39,750 39,800 39,850 39,900 39,950 40,000 6,100 6,113 6,125 6,138 6,150 6,163 6,175 6,188 6,200 6,213 6,225 6,238 6,250 6,263 6,275 6,288 6,300 6,313 6,325 6,338 6,100 6,113 6,125 6,138 6,150 6,163 6,175 6,188 6,200 6,213 6,225 6,238 6,250 6,263 6,275 6,288 6,300 6,313 6,325 6,338

42,000
42,000 42,050 42,100 42,150 42,200 42,250 42,300 42,350 42,400 42,450 42,500 42,550 42,600 42,650 42,700 42,750 42,800 42,850 42,900 42,950 42,050 42,100 42,150 42,200 42,250 42,300 42,350 42,400 42,450 42,500 42,550 42,600 42,650 42,700 42,750 42,800 42,850 42,900 42,950 43,000 6,850 6,863 6,875 6,888 6,900 6,913 6,925 6,938 6,950 6,963 6,975 6,988 7,000 7,013 7,025 7,038 7,050 7,063 7,075 7,088 6,850 6,863 6,875 6,888 6,900 6,913 6,925 6,938 6,950 6,963 6,975 6,988 7,000 7,013 7,025 7,038 7,050 7,063 7,075 7,088

34,000
34,000 34,050 34,100 34,150 34,200 34,250 34,300 34,350 34,400 34,450 34,500 34,550 34,600 34,650 34,700 34,750 34,800 34,850 34,900 34,950 34,050 34,100 34,150 34,200 34,250 34,300 34,350 34,400 34,450 34,500 34,550 34,600 34,650 34,700 34,750 34,800 34,850 34,900 34,950 35,000 4,850 4,863 4,875 4,888 4,900 4,913 4,925 4,938 4,950 4,963 4,975 4,988 5,000 5,013 5,025 5,038 5,050 5,063 5,075 5,088 4,850 4,863 4,875 4,888 4,900 4,913 4,925 4,938 4,950 4,963 4,975 4,988 5,000 5,013 5,025 5,038 5,050 5,063 5,075 5,088

37,000
37,000 37,050 37,100 37,150 37,200 37,250 37,300 37,350 37,400 37,450 37,500 37,550 37,600 37,650 37,700 37,750 37,800 37,850 37,900 37,950 37,050 37,100 37,150 37,200 37,250 37,300 37,350 37,400 37,450 37,500 37,550 37,600 37,650 37,700 37,750 37,800 37,850 37,900 37,950 38,000 5,600 5,613 5,625 5,638 5,650 5,663 5,675 5,688 5,700 5,713 5,725 5,738 5,750 5,763 5,775 5,788 5,800 5,813 5,825 5,838 5,600 5,613 5,625 5,638 5,650 5,663 5,675 5,688 5,700 5,713 5,725 5,738 5,750 5,763 5,775 5,788 5,800 5,813 5,825 5,838

40,000
40,000 40,050 40,100 40,150 40,200 40,250 40,300 40,350 40,400 40,450 40,500 40,550 40,600 40,650 40,700 40,750 40,800 40,850 40,900 40,950 40,050 40,100 40,150 40,200 40,250 40,300 40,350 40,400 40,450 40,500 40,550 40,600 40,650 40,700 40,750 40,800 40,850 40,900 40,950 41,000 6,350 6,363 6,375 6,388 6,400 6,413 6,425 6,438 6,450 6,463 6,475 6,488 6,500 6,513 6,525 6,538 6,550 6,563 6,575 6,588 6,350 6,363 6,375 6,388 6,400 6,413 6,425 6,438 6,450 6,463 6,475 6,488 6,500 6,513 6,525 6,538 6,550 6,563 6,575 6,588

43,000
43,000 43,050 43,100 43,150 43,200 43,250 43,300 43,350 43,400 43,450 43,500 43,550 43,600 43,650 43,700 43,750 43,800 43,850 43,900 43,950 43,050 43,100 43,150 43,200 43,250 43,300 43,350 43,400 43,450 43,500 43,550 43,600 43,650 43,700 43,750 43,800 43,850 43,900 43,950 44,000 7,100 7,113 7,125 7,138 7,150 7,163 7,175 7,188 7,200 7,213 7,225 7,238 7,250 7,263 7,275 7,288 7,300 7,313 7,325 7,338 7,100 7,113 7,125 7,138 7,150 7,163 7,175 7,188 7,200 7,213 7,225 7,238 7,250 7,263 7,275 7,288 7,300 7,313 7,325 7,338

35,000
35,000 35,050 35,100 35,150 35,200 35,250 35,300 35,350 35,400 35,450 35,500 35,550 35,600 35,650 35,700 35,750 35,800 35,850 35,900 35,950 35,050 35,100 35,150 35,200 35,250 35,300 35,350 35,400 35,450 35,500 35,550 35,600 35,650 35,700 35,750 35,800 35,850 35,900 35,950 36,000 5,100 5,113 5,125 5,138 5,150 5,163 5,175 5,188 5,200 5,213 5,225 5,238 5,250 5,263 5,275 5,288 5,300 5,313 5,325 5,338 5,100 5,113 5,125 5,138 5,150 5,163 5,175 5,188 5,200 5,213 5,225 5,238 5,250 5,263 5,275 5,288 5,300 5,313 5,325 5,338

38,000
38,000 38,050 38,100 38,150 38,200 38,250 38,300 38,350 38,400 38,450 38,500 38,550 38,600 38,650 38,700 38,750 38,800 38,850 38,900 38,950 38,050 38,100 38,150 38,200 38,250 38,300 38,350 38,400 38,450 38,500 38,550 38,600 38,650 38,700 38,750 38,800 38,850 38,900 38,950 39,000 5,850 5,863 5,875 5,888 5,900 5,913 5,925 5,938 5,950 5,963 5,975 5,988 6,000 6,013 6,025 6,038 6,050 6,063 6,075 6,088 5,850 5,863 5,875 5,888 5,900 5,913 5,925 5,938 5,950 5,963 5,975 5,988 6,000 6,013 6,025 6,038 6,050 6,063 6,075 6,088

41,000
41,000 41,050 41,100 41,150 41,200 41,250 41,300 41,350 41,400 41,450 41,500 41,550 41,600 41,650 41,700 41,750 41,800 41,850 41,900 41,950 41,050 41,100 41,150 41,200 41,250 41,300 41,350 41,400 41,450 41,500 41,550 41,600 41,650 41,700 41,750 41,800 41,850 41,900 41,950 42,000 6,600 6,613 6,625 6,638 6,650 6,663 6,675 6,688 6,700 6,713 6,725 6,738 6,750 6,763 6,775 6,788 6,800 6,813 6,825 6,838 6,600 6,613 6,625 6,638 6,650 6,663 6,675 6,688 6,700 6,713 6,725 6,738 6,750 6,763 6,775 6,788 6,800 6,813 6,825 6,838

44,000
44,000 44,050 44,100 44,150 44,200 44,250 44,300 44,350 44,400 44,450 44,500 44,550 44,600 44,650 44,700 44,750 44,800 44,850 44,900 44,950 44,050 44,100 44,150 44,200 44,250 44,300 44,350 44,400 44,450 44,500 44,550 44,600 44,650 44,700 44,750 44,800 44,850 44,900 44,950 45,000 7,350 7,363 7,375 7,388 7,400 7,413 7,425 7,438 7,450 7,463 7,475 7,488 7,500 7,513 7,525 7,538 7,550 7,563 7,575 7,588 7,350 7,363 7,375 7,388 7,400 7,413 7,425 7,438 7,450 7,463 7,475 7,488 7,500 7,513 7,525 7,538 7,550 7,563 7,575 7,588

(Continued on page 16)

Instructions for Form 1040NR-EZ

- 15 -

2008 Tax Table ­ Continued
If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately

Your tax is ­

Your tax is ­

Your tax is ­

Your tax is ­

45,000
45,000 45,050 45,100 45,150 45,200 45,250 45,300 45,350 45,400 45,450 45,500 45,550 45,600 45,650 45,700 45,750 45,800 45,850 45,900 45,950 45,050 45,100 45,150 45,200 45,250 45,300 45,350 45,400 45,450 45,500 45,550 45,600 45,650 45,700 45,750 45,800 45,850 45,900 45,950 46,000 7,600 7,613 7,625 7,638 7,650 7,663 7,675 7,688 7,700 7,713 7,725 7,738 7,750 7,763 7,775 7,788 7,800 7,813 7,825 7,838 7,600 7,613 7,625 7,638 7,650 7,663 7,675 7,688 7,700 7,713 7,725 7,738 7,750 7,763 7,775 7,788 7,800 7,813 7,825 7,838

48,000
48,000 48,050 48,100 48,150 48,200 48,250 48,300 48,350 48,400 48,450 48,500 48,550 48,600 48,650 48,700 48,750 48,800 48,850 48,900 48,950 48,050 48,100 48,150 48,200 48,250 48,300 48,350 48,400 48,450 48,500 48,550 48,600 48,650 48,700 48,750 48,800 48,850 48,900 48,950 49,000 8,350 8,363 8,375 8,388 8,400 8,413 8,425 8,438 8,450 8,463 8,475 8,488 8,500 8,513 8,525 8,538 8,550 8,563 8,575 8,588 8,350 8,363 8,375 8,388 8,400 8,413 8,425 8,438 8,450 8,463 8,475 8,488 8,500 8,513 8,525 8,538 8,550 8,563 8,575 8,588

51,000
51,000 51,050 51,100 51,150 51,200 51,250 51,300 51,350 51,400 51,450 51,500 51,550 51,600 51,650 51,700 51,750 51,800 51,850 51,900 51,950 51,050 51,100 51,150 51,200 51,250 51,300 51,350 51,400 51,450 51,500 51,550 51,600 51,650 51,700 51,750 51,800 51,850 51,900 51,950 52,000 9,100 9,113 9,125 9,138 9,150 9,163 9,175 9,188 9,200 9,213 9,225 9,238 9,250 9,263 9,275 9,288 9,300 9,313 9,325 9,338 9,100 9,113 9,125 9,138 9,150 9,163 9,175 9,188 9,200 9,213 9,225 9,238 9,250 9,263 9,275 9,288 9,300 9,313 9,325 9,338

54,000
54,000 54,050 54,100 54,150 54,200 54,250 54,300 54,350 54,400 54,450 54,500 54,550 54,600 54,650 54,700 54,750 54,800 54,850 54,900 54,950 54,050 54,100 54,150 54,200 54,250 54,300 54,350 54,400 54,450 54,500 54,550 54,600 54,650 54,700 54,750 54,800 54,850 54,900 54,950 55,000 9,850 9,863 9,875 9,888 9,900 9,913 9,925 9,938 9,950 9,963 9,975 9,988 10,000 10,013 10,025 10,038 10,050 10,063 10,075 10,088 9,850 9,863 9,875 9,888 9,900 9,913 9,925 9,938 9,950 9,963 9,975 9,988 10,000 10,013 10,025 10,038 10,050 10,063 10,075 10,088

46,000
46,000 46,050 46,100 46,150 46,200 46,250 46,300 46,350 46,400 46,450 46,500 46,550 46,600 46,650 46,700 46,750 46,800 46,850 46,900 46,950 46,050 46,100 46,150 46,200 46,250 46,300 46,350 46,400 46,450 46,500 46,550 46,600 46,650 46,700 46,750 46,800 46,850 46,900 46,950 47,000 7,850 7,863 7,875 7,888 7,900 7,913 7,925 7,938 7,950 7,963 7,975 7,988 8,000 8,013 8,025 8,038 8,050 8,063 8,075 8,088 7,850 7,863 7,875 7,888 7,900 7,913 7,925 7,938 7,950 7,963 7,975 7,988 8,000 8,013 8,025 8,038 8,050 8,063 8,075 8,088

49,000
49,000 49,050 49,100 49,150 49,200 49,250 49,300 49,350 49,400 49,450 49,500 49,550 49,600 49,650 49,700 49,750 49,800 49,850 49,900 49,950 49,050 49,100 49,150 49,200 49,250 49,300 49,350 49,400 49,450 49,500 49,550 49,600 49,650 49,700 49,750 49,800 49,850 49,900 49,950 50,000 8,600 8,613 8,625 8,638 8,650 8,663 8,675 8,688 8,700 8,713 8,725 8,738 8,750 8,763 8,775 8,788 8,800 8,813 8,825 8,838 8,600 8,613 8,625 8,638 8,650 8,663 8,675 8,688 8,700 8,713 8,725 8,738 8,750 8,763 8,775 8,788 8,800 8,813 8,825 8,838

52,000
52,000 52,050 52,100 52,150 52,200 52,250 52,300 52,350 52,400 52,450 52,500 52,550 52,600 52,650 52,700 52,750 52,800 52,850 52,900 52,950 52,050 52,100 52,150 52,200 52,250 52,300 52,350 52,400 52,450 52,500 52,550 52,600 52,650 52,700 52,750 52,800 52,850 52,900 52,950 53,000 9,350 9,363 9,375 9,388 9,400 9,413 9,425 9,438 9,450 9,463 9,475 9,488 9,500 9,513 9,525 9,538 9,550 9,563 9,575 9,588 9,350 9,363 9,375 9,388 9,400 9,413 9,425 9,438 9,450 9,463 9,475 9,488 9,500 9,513 9,525 9,538 9,550 9,563 9,575 9,588

55,000
55,000 55,050 55,100 55,150 55,200 55,250 55,300 55,350 55,400 55,450 55,500 55,550 55,600 55,650 55,700 55,750 55,800 55,850 55,900 55,950 55,050 55,100 55,150 55,200 55,250 55,300 55,350 55,400 55,450 55,500 55,550 55,600 55,650 55,700 55,750 55,800 55,850 55,900 55,950 56,000 10,100 10,113 10,125 10,138 10,150 10,163 10,175 10,188 10,200 10,213 10,225 10,238 10,250 10,263 10,275 10,288 10,300 10,313 10,325 10,338 10,100 10,113 10,125 10,138 10,150 10,163 10,175 10,188 10,200 10,213 10,225 10,238 10,250 10,263 10,275 10,288 10,300 10,313 10,325 10,338

47,000
47,000 47,050 47,100 47,150 47,200 47,250 47,300 47,350 47,400 47,450 47,500 47,550 47,600 47,650 47,700 47,750 47,800 47,850 47,900 47,950 47,050 47,100 47,150 47,200 47,250 47,300 47,350 47,400 47,450 47,500 47,550 47,600 47,650 47,700 47,750 47,800 47,850 47,900 47,950 48,000 8,100 8,113 8,125 8,138 8,150 8,163 8,175 8,188 8,200 8,213 8,225 8,238 8,250 8,263 8,275 8,288 8,300 8,313 8,325 8,338 8,100 8,113 8,125 8,138 8,150 8,163 8,175 8,188 8,200 8,213 8,225 8,238 8,250 8,263 8,275 8,288 8,300 8,313 8,325 8,338

50,000
50,000 50,050 50,100 50,150 50,200 50,250 50,300 50,350 50,400 50,450 50,500 50,550 50,600 50,650 50,700 50,750 50,800 50,850 50,900 50,950 50,050 50,100 50,150 50,200 50,250 50,300 50,350 50,400 50,450 50,500 50,550 50,600 50,650 50,700 50,750 50,800 50,850 50,900 50,950 51,000 8,850 8,863 8,875 8,888 8,900 8,913 8,925 8,938 8,950 8,963 8,975 8,988 9,000 9,013 9,025 9,038 9,050 9,063 9,075 9,088 8,850 8,863 8,875 8,888 8,900 8,913 8,925 8,938 8,950 8,963 8,975 8,988 9,000 9,013 9,025 9,038 9,050 9,063 9,075 9,088

53,000
53,000 53,050 53,100 53,150 53,200 53,250 53,300 53,350 53,400 53,450 53,500 53,550 53,600 53,650 53,700 53,750 53,800 53,850 53,900 53,950 53,050 53,100 53,150 53,200 53,250 53,300 53,350 53,400 53,450 53,500 53,550 53,600 53,650 53,700 53,750 53,800 53,850 53,900 53,950 54,000 9,600 9,613 9,625 9,638 9,650 9,663 9,675 9,688 9,700 9,713 9,725 9,738 9,750 9,763 9,775 9,788 9,800 9,813 9,825 9,838 9,600 9,613 9,625 9,638 9,650 9,663 9,675 9,688 9,700 9,713 9,725 9,738 9,750 9,763 9,775 9,788 9,800 9,813 9,825 9,838

56,000
56,000 56,050 56,100 56,150 56,200 56,250 56,300 56,350 56,400 56,450 56,500 56,550 56,600 56,650 56,700 56,750 56,800 56,850 56,900 56,950 56,050 56,100 56,150 56,200 56,250 56,300 56,350 56,400 56,450 56,500 56,550 56,600 56,650 56,700 56,750 56,800 56,850 56,900 56,950 57,000 10,350 10,363 10,375 10,388 10,400 10,413 10,425 10,438 10,450 10,463 10,475 10,488 10,500 10,513 10,525 10,538 10,550 10,563 10,575 10,588 10,350 10,363 10,375 10,388 10,400 10,413 10,425 10,438 10,450 10,463 10,475 10,488 10,500 10,513 10,525 10,538 10,550 10,563 10,575 10,588

(Continued on page 17)

- 16 -

Instructions for Form 1040NR-EZ

2008 Tax Table ­ Continued
If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately

Your tax is ­

Your tax is ­

Your tax is ­

Your tax is ­

57,000
57,000 57,050 57,100 57,150 57,200 57,250 57,300 57,350 57,400 57,450 57,500 57,550 57,600 57,650 57,700 57,750 57,800 57,850 57,900 57,950 57,050 57,100 57,150 57,200 57,250 57,300 57,350 57,400 57,450 57,500 57,550 57,600 57,650 57,700 57,750 57,800 57,850 57,900 57,950 58,000 10,600 10,613 10,625 10,638 10,650 10,663 10,675 10,688 10,700 10,713 10,725 10,738 10,750 10,763 10,775 10,788 10,800 10,813 10,825 10,838 10,600 10,613 10,625 10,638 10,650 10,663 10,675 10,688 10,700 10,713 10,725 10,738 10,750 10,763 10,775 10,788 10,800 10,813 10,825 10,838

60,000
60,000 60,050 60,100 60,150 60,200 60,250 60,300 60,350 60,400 60,450 60,500 60,550 60,600 60,650 60,700 60,750 60,800 60,850 60,900 60,950 60,050 60,100 60,150 60,200 60,250 60,300 60,350 60,400 60,450 60,500 60,550 60,600 60,650 60,700 60,750 60,800 60,850 60,900 60,950 61,000 11,350 11,363 11,375 11,388 11,400 11,413 11,425 11,438 11,450 11,463 11,475 11,488 11,500 11,513 11,525 11,538 11,550 11,563 11,575 11,588 11,350 11,363 11,375 11,388 11,400 11,413 11,425 11,438 11,450 11,463 11,475 11,488 11,500 11,513 11,525 11,538 11,550 11,563 11,575 11,588

63,000
63,000 63,050 63,100 63,150 63,200 63,250 63,300 63,350 63,400 63,450 63,500 63,550 63,600 63,650 63,700 63,750 63,800 63,850 63,900 63,950 63,050 63,100 63,150 63,200 63,250 63,300 63,350 63,400 63,450 63,500 63,550 63,600 63,650 63,700 63,750 63,800 63,850 63,900 63,950 64,000 12,100 12,113 12,125 12,138 12,150 12,163 12,175 12,188 12,200 12,213 12,225 12,238 12,250 12,263 12,275 12,288 12,300 12,313 12,325 12,338 12,100 12,113 12,125 12,138 12,150 12,163 12,175 12,188 12,200 12,213 12,225 12,238 12,250 12,263 12,275 12,288 12,300 12,313 12,325 12,338

66,000
66,000 66,050 66,100 66,150 66,200 66,250 66,300 66,350 66,400 66,450 66,500 66,550 66,600 66,650 66,700 66,750 66,800 66,850 66,900 66,950 66,050 66,100 66,150 66,200 66,250 66,300 66,350 66,400 66,450 66,500 66,550 66,600 66,650 66,700 66,750 66,800 66,850 66,900 66,950 67,000 12,850 12,863 12,875 12,888 12,900 12,913 12,925 12,938 12,950 12,963 12,975 12,988 13,000 13,013 13,025 13,038 13,050 13,063 13,075 13,088 12,859 12,873 12,887 12,901 12,915 12,929 12,943 12,957 12,971 12,985 12,999 13,013 13,027 13,041 13,055 13,069 13,083 13,097 13,111 13,125

58,000
58,000 58,050 58,100 58,150 58,200 58,250 58,300 58,350 58,400 58,450 58,500 58,550 58,600 58,650 58,700 58,750 58,800 58,850 58,900 58,950 58,050 58,100 58,150 58,200 58,250 58,300 58,350 58,400 58,450 58,500 58,550 58,600 58,650 58,700 58,750 58,800 58,850 58,900 58,950 59,000 10,850 10,863 10,875 10,888 10,900 10,913 10,925 10,938 10,950 10,963 10,975 10,988 11,000 11,013 11,025 11,038 11,050 11,063 11,075 11,088 10,850 10,863 10,875 10,888 10,900 10,913 10,925 10,938 10,950 10,963 10,975 10,988 11,000 11,013 11,025 11,038 11,050 11,063 11,075 11,088

61,000
61,000 61,050 61,100 61,150 61,200 61,250 61,300 61,350 61,400 61,450 61,500 61,550 61,600 61,650 61,700 61,750 61,800 61,850 61,900 61,950 61,050 61,100 61,150 61,200 61,250 61,300 61,350 61,400 61,450 61,500 61,550 61,600 61,650 61,700 61,750 61,800 61,850 61,900 61,950 62,000 11,600 11,613 11,625 11,638 11,650 11,663 11,675 11,688 11,700 11,713 11,725 11,738 11,750 11,763 11,775 11,788 11,800 11,813 11,825 11,838 11,600 11,613 11,625 11,638 11,650 11,663 11,675 11,688 11,700 11,713 11,725 11,738 11,750 11,763 11,775 11,788 11,800 11,813 11,825 11,838

64,000
64,000 64,050 64,100 64,150 64,200 64,250 64,300 64,350 64,400 64,450 64,500 64,550 64,600 64,650 64,700 64,750 64,800 64,850 64,900 64,950 64,050 64,100 64,150 64,200 64,250 64,300 64,350 64,400 64,450 64,500 64,550 64,600 64,650 64,700 64,750 64,800 64,850 64,900 64,950 65,000 12,350 12,363 12,375 12,388 12,400 12,413 12,425 12,438 12,450 12,463 12,475 12,488 12,500 12,513 12,525 12,538 12,550 12,563 12,575 12,588 12,350 12,363 12,375 12,388 12,400 12,413 12,425 12,438 12,450 12,463 12,475 12,488 12,500 12,513 12,525 12,538 12,550 12,563 12,575 12,588

67,000
67,000 67,050 67,100 67,150 67,200 67,250 67,300 67,350 67,400 67,450 67,500 67,550 67,600 67,650 67,700 67,750 67,800 67,850 67,900 67,950 67,050 67,100 67,150 67,200 67,250 67,300 67,350 67,400 67,450 67,500 67,550 67,600 67,650 67,700 67,750 67,800 67,850 67,900 67,950 68,000 13,100 13,113 13,125 13,138 13,150 13,163 13,175 13,188 13,200 13,213 13,225 13,238 13,250 13,263 13,275 13,288 13,300 13,313 13,325 13,338 13,139 13,153 13,167 13,181 13,195 13,209 13,223 13,237 13,251 13,265 13,279 13,293 13,307 13,321 13,335 13,349 13,363 13,377 13,391 13,405

59,000
59,000 59,050 59,100 59,150 59,200 59,250 59,300 59,350 59,400 59,450 59,500 59,550 59,600 59,650 59,700 59,750 59,800 59,850 59,900 59,950 59,050 59,100 59,150 59,200 59,250 59,300 59,350 59,400 59,450 59,500 59,550 59,600 59,650 59,700 59,750 59,800 59,850 59,900 59,950 60,000 11,100 11,113 11,125 11,138 11,150 11,163 11,175 11,188 11,200 11,213 11,225 11,238 11,250 11,263 11,275 11,288 11,300 11,313 11,325 11,338 11,100 11,113 11,125 11,138 11,150 11,163 11,175 11,188 11,200 11,213 11,225 11,238 11,250 11,263 11,275 11,288 11,300 11,313 11,325 11,338

62,000
62,000 62,050 62,100 62,150 62,200 62,250 62,300 62,350 62,400 62,450 62,500 62,550 62,600 62,650 62,700 62,750 62,800 62,850 62,900 62,950 62,050 62,100 62,150 62,200 62,250 62,300 62,350 62,400 62,450 62,500 62,550 62,600 62,650 62,700 62,750 62,800 62,850 62,900 62,950 63,000 11,850 11,863 11,875 11,888 11,900 11,913 11,925 11,938 11,950 11,963 11,975 11,988 12,000 12,013 12,025 12,038 12,050 12,063 12,075 12,088 11,850 11,863 11,875 11,888 11,900 11,913 11,925 11,938 11,950 11,963 11,975 11,988 12,000 12,013 12,025 12,038 12,050 12,063 12,075 12,088

65,000
65,000 65,050 65,100 65,150 65,200 65,250 65,300 65,350 65,400 65,450 65,500 65,550 65,600 65,650 65,700 65,750 65,800 65,850 65,900 65,950 65,050 65,100 65,150 65,200 65,250 65,300 65,350 65,400 65,450 65,500 65,550 65,600 65,650 65,700 65,750 65,800 65,850 65,900 65,950 66,000 12,600 12,613 12,625 12,638 12,650 12,663 12,675 12,688 12,700 12,713 12,725 12,738 12,750 12,763 12,775 12,788 12,800 12,813 12,825 12,838 12,600 12,613 12,625 12,638 12,650 12,663 12,675 12,688 12,700 12,713 12,725 12,738 12,750 12,763 12,775 12,789 12,803 12,817 12,831 12,845

68,000
68,000 68,050 68,100 68,150 68,200 68,250 68,300 68,350 68,400 68,450 68,500 68,550 68,600 68,650 68,700 68,750 68,800 68,850 68,900 68,950 68,050 68,100 68,150 68,200 68,250 68,300 68,350 68,400 68,450 68,500 68,550 68,600 68,650 68,700 68,750 68,800 68,850 68,900 68,950 69,000 13,350 13,363 13,375 13,388 13,400 13,413 13,425 13,438 13,450 13,463 13,475 13,488 13,500 13,513 13,525 13,538 13,550 13,563 13,575 13,588 13,419 13,433 13,447 13,461 13,475 13,489 13,503 13,517 13,531 13,545 13,559 13,573 13,587 13,601 13,615 13,629 13,643 13,657 13,671 13,685

(Continued on page 18)

Instructions for Form 1040NR-EZ

- 17 -

2008 Tax Table ­ Continued
If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately

Your tax is ­

Your tax is ­

Your tax is ­

Your tax is ­

69,000
69,000 69,050 69,100 69,150 69,200 69,250 69,300 69,350 69,400 69,450 69,500 69,550 69,600 69,650 69,700 69,750 69,800 69,850 69,900 69,950 69,050 69,100 69,150 69,200 69,250 69,300 69,350 69,400 69,450 69,500 69,550 69,600 69,650 69,700 69,750 69,800 69,850 69,900 69,950 70,000 13,600 13,613 13,625 13,638 13,650 13,663 13,675 13,688 13,700 13,713 13,725 13,738 13,750 13,763 13,775 13,788 13,800 13,813 13,825 13,838 13,699 13,713 13,727 13,741 13,755 13,769 13,783 13,797 13,811 13,825 13,839 13,853 13,867 13,881 13,895 13,909 13,923 13,937 13,951 13,965

72,000
72,000 72,050 72,100 72,150 72,200 72,250 72,300 72,350 72,400 72,450 72,500 72,550 72,600 72,650 72,700 72,750 72,800 72,850 72,900 72,950 72,050 72,100 72,150 72,200 72,250 72,300 72,350 72,400 72,450 72,500 72,550 72,600 72,650 72,700 72,750 72,800 72,850 72,900 72,950 73,000 14,350 14,363 14,375 14,388 14,400 14,413 14,425 14,438 14,450 14,463 14,475 14,488 14,500 14,513 14,525 14,538 14,550 14,563 14,575 14,588 14,539 14,553 14,567 14,581 14,595 14,609 14,623 14,637 14,651 14,665 14,679 14,693 14,707 14,721 14,735 14,749 14,763 14,777 14,791 14,805

75,000
75,000 75,050 75,100 75,150 75,200 75,250 75,300 75,350 75,400 75,450 75,500 75,550 75,600 75,650 75,700 75,750 75,800 75,850 75,900 75,950 75,050 75,100 75,150 75,200 75,250 75,300 75,350 75,400 75,450 75,500 75,550 75,600 75,650 75,700 75,750 75,800 75,850 75,900 75,950 76,000 15,100 15,113 15,125 15,138 15,150 15,163 15,175 15,188 15,200 15,213 15,225 15,238 15,250 15,263 15,275 15,288 15,300 15,313 15,325 15,338 15,379 15,393 15,407 15,421 15,435 15,449 15,463 15,477 15,491 15,505 15,519 15,533 15,547 15,561 15,575 15,589 15,603 15,617 15,631 15,645

78,000
78,000 78,050 78,100 78,150 78,200 78,250 78,300 78,350 78,400 78,450 78,500 78,550 78,600 78,650 78,700 78,750 78,800 78,850 78,900 78,950 78,050 78,100 78,150 78,200 78,250 78,300 78,350 78,400 78,450 78,500 78,550 78,600 78,650 78,700 78,750 78,800 78,850 78,900 78,950 79,000 15,850 15,863 15,875 15,888 15,900 15,913 15,925 15,938 15,950 15,963 15,975 15,988 16,000 16,013 16,025 16,038 16,050 16,063 16,077 16,091 16,219 16,233 16,247 16,261 16,275 16,289 16,303 16,317 16,331 16,345 16,359 16,373 16,387 16,401 16,415 16,429 16,443 16,457 16,471 16,485

70,000
70,000 70,050 70,100 70,150 70,200 70,250 70,300 70,350 70,400 70,450 70,500 70,550 70,600 70,650 70,700 70,750 70,800 70,850 70,900 70,950 70,050 70,100 70,150 70,200 70,250 70,300 70,350 70,400 70,450 70,500 70,550 70,600 70,650 70,700 70,750 70,800 70,850 70,900 70,950 71,000 13,850 13,863 13,875 13,888 13,900 13,913 13,925 13,938 13,950 13,963 13,975 13,988 14,000 14,013 14,025 14,038 14,050 14,063 14,075 14,088 13,979 13,993 14,007 14,021 14,035 14,049 14,063 14,077 14,091 14,105 14,119 14,133 14,147 14,161 14,175 14,189 14,203 14,217 14,231 14,245

73,000
73,000 73,050 73,100 73,150 73,200 73,250 73,300 73,350 73,400 73,450 73,500 73,550 73,600 73,650 73,700 73,750 73,800 73,850 73,900 73,950 73,050 73,100 73,150 73,200 73,250 73,300 73,350 73,400 73,450 73,500 73,550 73,600 73,650 73,700 73,750 73,800 73,850 73,900 73,950 74,000 14,600 14,613 14,625 14,638 14,650 14,663 14,675 14,688 14,700 14,713 14,725 14,738 14,750 14,763 14,775 14,788 14,800 14,813 14,825 14,838 14,819 14,833 14,847 14,861 14,875 14,889 14,903 14,917 14,931 14,945 14,959 14,973 14,987 15,001 15,015 15,029 15,043 15,057 15,071 15,085

76,000
76,000 76,050 76,100 76,150 76,200 76,250 76,300 76,350 76,400 76,450 76,500 76,550 76,600 76,650 76,700 76,750 76,800 76,850 76,900 76,950 76,050 76,100 76,150 76,200 76,250 76,300 76,350 76,400 76,450 76,500 76,550 76,600 76,650 76,700 76,750 76,800 76,850 76,900 76,950 77,000 15,350 15,363 15,375 15,388 15,400 15,413 15,425 15,438 15,450 15,463 15,475 15,488 15,500 15,513 15,525 15,538 15,550 15,563 15,575 15,588 15,659 15,673 15,687 15,701 15,715 15,729 15,743 15,757 15,771 15,785 15,799 15,813 15,827 15,841 15,855 15,869 15,883 15,897 15,911 15,925

79,000
79,000 79,050 79,100 79,150 79,200 79,250 79,300 79,350 79,400 79,450 79,500 79,550 79,600 79,650 79,700 79,750 79,800 79,850 79,900 79,950 79,050 79,100 79,150 79,200 79,250 79,300 79,350 79,400 79,450 79,500 79,550 79,600 79,650 79,700 79,750 79,800 79,850 79,900 79,950 80,000 16,105 16,119 16,133 16,147 16,161 16,175 16,189 16,203 16,217 16,231 16,245 16,259 16,273 16,287 16,301 16,315 16,329 16,343 16,357 16,371 16,499 16,513 16,527 16,541 16,555 16,569 16,583 16,597 16,611 16,625 16,639 16,653 16,667 16,681 16,695 16,709 16,723 16,737 16,751 16,765

71,000
71,000 71,050 71,100 71,150 71,200 71,250 71,300 71,350 71,400 71,450 71,500 71,550 71,600 71,650 71,700 71,750 71,800 71,850 71,900 71,950 71,050 71,100 71,150 71,200 71,250 71,300 71,350 71,400 71,450 71,500 71,550 71,600 71,650 71,700 71,750 71,800 71,850 71,900 71,950 72,000 14,100 14,113 14,125 14,138 14,150 14,163 14,175 14,188 14,200 14,213 14,225 14,238 14,250 14,263 14,275 14,288 14,300 14,313 14,325 14,338 14,259 14,273 14,287 14,301 14,315 14,329 14,343 14,357 14,371 14,385 14,399 14,413 14,427 14,441 14,455 14,469 14,483 14,497 14,511 14,525

74,000
74,000 74,050 74,100 74,150 74,200 74,250 74,300 74,350 74,400 74,450 74,500 74,550 74,600 74,650 74,700 74,750 74,800 74,850 74,900 74,950 74,050 74,100 74,150 74,200 74,250 74,300 74,350 74,400 74,450 74,500 74,550 74,600 74,650 74,700 74,750 74,800 74,850 74,900 74,950 75,000 14,850 14,863 14,875 14,888 14,900 14,913 14,925 14,938 14,950 14,963 14,975 14,988 15,000 15,013 15,025 15,038 15,050 15,063 15,075 15,088 15,099 15,113 15,127 15,141 15,155 15,169 15,183 15,197 15,211 15,225 15,239 15,253 15,267 15,281 15,295 15,309 15,323 15,337 15,351 15,365

77,000
77,000 77,050 77,100 77,150 77,200 77,250 77,300 77,350 77,400 77,450 77,500 77,550 77,600 77,650 77,700 77,750 77,800 77,850 77,900 77,950 77,050 77,100 77,150 77,200 77,250 77,300 77,350 77,400 77,450 77,500 77,550 77,600 77,650 77,700 77,750 77,800 77,850 77,900 77,950 78,000 15,600 15,613 15,625 15,638 15,650 15,663 15,675 15,688 15,700 15,713 15,725 15,738 15,750 15,763 15,775 15,788 15,800 15,813 15,825 15,838 15,939 15,953 15,967 15,981 15,995 16,009 16,023 16,037 16,051 16,065 16,079 16,093 16,107 16,121 16,135 16,149 16,163 16,177 16,191 16,205

80,000
80,000 80,050 80,100 80,150 80,200 80,250 80,300 80,350 80,400 80,450 80,500 80,550 80,600 80,650 80,700 80,750 80,800 80,850 80,900 80,950 80,050 80,100 80,150 80,200 80,250 80,300 80,350 80,400 80,450 80,500 80,550 80,600 80,650 80,700 80,750 80,800 80,850 80,900 80,950 81,000 16,385 16,399 16,413 16,427 16,441 16,455 16,469 16,483 16,497 16,511 16,525 16,539 16,553 16,567 16,581 16,595 16,609 16,623 16,637 16,651 16,779 16,793 16,807 16,821 16,835 16,849 16,863 16,877 16,891 16,905 16,919 16,933 16,947 16,961 16,975 16,989 17,003 17,017 17,031 17,045

(Continued on page 19)

- 18 -

Instructions for Form 1040NR-EZ

2008 Tax Table ­ Continued
If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately

Your tax is ­

Your tax is ­

Your tax is ­

Your tax is ­

81,000
81,000 81,050 81,100 81,150 81,200 81,250 81,300 81,350 81,400 81,450 81,500 81,550 81,600 81,650 81,700 81,750 81,800 81,850 81,900 81,950 81,050 81,100 81,150 81,200 81,250 81,300 81,350 81,400 81,450 81,500 81,550 81,600 81,650 81,700 81,750 81,800 81,850 81,900 81,950 82,000 16,665 16,679 16,693 16,707 16,721 16,735 16,749 16,763 16,777 16,791 16,805 16,819 16,833 16,847 16,861 16,875 16,889 16,903 16,917 16,931 17,059 17,073 17,087 17,101 17,115 17,129 17,143 17,157 17,171 17,185 17,199 17,213 17,227 17,241 17,255 17,269 17,283 17,297 17,311 17,325

84,000
84,000 84,050 84,100 84,150 84,200 84,250 84,300 84,350 84,400 84,450 84,500 84,550 84,600 84,650 84,700 84,750 84,800 84,850 84,900 84,950 84,050 84,100 84,150 84,200 84,250 84,300 84,350 84,400 84,450 84,500 84,550 84,600 84,650 84,700 84,750 84,800 84,850 84,900 84,950 85,000 17,505 17,519 17,533 17,547 17,561 17,575 17,589 17,603 17,617 17,631 17,645 17,659 17,673 17,687 17,701 17,715 17,729 17,743 17,757 17,771 17,899 17,913 17,927 17,941 17,955 17,969 17,983 17,997 18,011 18,025 18,039 18,053 18,067 18,081 18,095 18,109 18,123 18,137 18,151 18,165

87,000
87,000 87,050 87,100 87,150 87,200 87,250 87,300 87,350 87,400 87,450 87,500 87,550 87,600 87,650 87,700 87,750 87,800 87,850 87,900 87,950 87,050 87,100 87,150 87,200 87,250 87,300 87,350 87,400 87,450 87,500 87,550 87,600 87,650 87,700 87,750 87,800 87,850 87,900 87,950 88,000 18,345 18,359 18,373 18,387 18,401 18,415 18,429 18,443 18,457 18,471 18,485 18,499 18,513 18,527 18,541 18,555 18,569 18,583 18,597 18,611 18,739 18,753 18,767 18,781 18,795 18,809 18,823 18,837 18,851 18,865 18,879 18,893 18,907 18,921 18,935 18,949 18,963 18,977 18,991 19,005

90,000
90,000 90,050 90,100 90,150 90,200 90,250 90,300 90,350 90,400 90,450 90,500 90,550 90,600 90,650 90,700 90,750 90,800 90,850 90,900 90,950 90,050 90,100 90,150 90,200 90,250 90,300 90,350 90,400 90,450 90,500 90,550 90,600 90,650 90,700 90,750 90,800 90,850 90,900 90,950 91,000 19,185 19,199 19,213 19,227 19,241 19,255 19,269 19,283 19,297 19,311 19,325 19,339 19,353 19,367 19,381 19,395 19,409 19,423 19,437 19,451 19,579 19,593 19,607 19,621 19,635 19,649 19,663 19,677 19,691 19,705 19,719 19,733 19,747 19,761 19,775 19,789 19,803 19,817 19,831 19,845

82,000
82,000 82,050 82,100 82,150 82,200 82,250 82,300 82,350 82,400 82,450 82,500 82,550 82,600 82,650 82,700 82,750 82,800 82,850 82,900 82,950 82,050 82,100 82,150 82,200 82,250 82,300 82,350 82,400 82,450 82,500 82,550 82,600 82,650 82,700 82,750 82,800 82,850 82,900 82,950 83,000 16,945 16,959 16,973 16,987 17,001 17,015 17,029 17,043 17,057 17,071 17,085 17,099 17,113 17,127 17,141 17,155 17,169 17,183 17,197 17,211 17,339 17,353 17,367 17,381 17,395 17,409 17,423 17,437 17,451 17,465 17,479 17,493 17,507 17,521 17,535 17,549 17,563 17,577 17,591 17,605

85,000
85,000 85,050 85,100 85,150 85,200 85,250 85,300 85,350 85,400 85,450 85,500 85,550 85,600 85,650 85,700 85,750 85,800 85,850 85,900 85,950 85,050 85,100 85,150 85,200 85,250 85,300 85,350 85,400 85,450 85,500 85,550 85,600 85,650 85,700 85,750 85,800 85,850 85,900 85,950 86,000 17,785 17,799 17,813 17,827 17,841 17,855 17,869 17,883 17,897 17,911 17,925 17,939 17,953 17,967 17,981 17,995 18,009 18,023 18,037 18,051 18,179 18,193 18,207 18,221 18,235 18,249 18,263 18,277 18,291 18,305 18,319 18,333 18,347 18,361 18,375 18,389 18,403 18,417 18,431 18,445

88,000
88,000 88,050 88,100 88,150 88,200 88,250 88,300 88,350 88,400 88,450 88,500 88,550 88,600 88,650 88,700 88,750 88,800 88,850 88,900 88,950 88,050 88,100 88,150 88,200 88,250 88,300 88,350 88,400 88,450 88,500 88,550 88,600 88,650 88,700 88,750 88,800 88,850 88,900 88,950 89,000 18,625 18,639 18,653 18,667 18,681 18,695 18,709 18,723 18,737 18,751 18,765 18,779 18,793 18,807 18,821 18,835 18,849 18,863 18,877 18,891 19,019 19,033 19,047 19,061 19,075 19,089 19,103 19,117 19,131 19,145 19,159 19,173 19,187 19,201 19,215 19,229 19,243 19,257 19,271 19,285

91,000
91,000 91,050 91,100 91,150 91,200 91,250 91,300 91,350 91,400 91,450 91,500 91,550 91,600 91,650 91,700 91,750 91,800 91,850 91,900 91,950 91,050 91,100 91,150 91,200 91,250 91,300 91,350 91,400 91,450 91,500 91,550 91,600 91,650 91,700 91,750 91,800 91,850 91,900 91,950 92,000 19,465 19,479 19,493 19,507 19,521 19,535 19,549 19,563 19,577 19,591 19,605 19,619 19,633 19,647 19,661 19,675 19,689 19,703 19,717 19,731 19,859 19,873 19,887 19,901 19,915 19,929 19,943 19,957 19,971 19,985 19,999 20,013 20,027 20,041 20,055 20,069 20,083 20,097 20,111 20,125

83,000
83,000 83,050 83,100 83,150 83,200 83,250 83,300 83,350 83,400 83,450 83,500 83,550 83,600 83,650 83,700 83,750 83,800 83,850 83,900 83,950 83,050 83,100 83,150 83,200 83,250 83,300 83,350 83,400 83,450 83,500 83,550 83,600 83,650 83,700 83,750 83,800 83,850 83,900 83,950 84,000 17,225 17,239 17,253 17,267 17,281 17,295 17,309 17,323 17,337 17,351 17,365 17,379 17,393 17,407 17,421 17,435 17,449 17,463 17,477 17,491 17,619 17,633 17,647 17,661 17,675 17,689 17,703 17,717 17,731 17,745 17,759 17,773 17,787 17,801 17,815 17,829 17,843 17,857 17,871 17,885

86,000
86,000 86,050 86,100 86,150 86,200 86,250 86,300 86,350 86,400 86,450 86,500 86,550 86,600 86,650 86,700 86,750 86,800 86,850 86,900 86,950 86,050 86,100 86,150 86,200 86,250 86,300 86,350 86,400 86,450 86,500 86,550 86,600 86,650 86,700 86,750 86,800 86,850 86,900 86,950 87,000 18,065 18,079 18,093 18,107 18,121 18,135 18,149 18,163 18,177 18,191 18,205 18,219 18,233 18,247 18,261 18,275 18,289 18,303 18,317 18,331 18,459 18,473 18,487 18,501 18,515 18,529 18,543 18,557 18,571 18,585 18,599 18,613 18,627 18,641 18,655 18,669 18,683 18,697 18,711 18,725

89,000
89,000 89,050 89,100 89,150 89,200 89,250 89,300 89,350 89,400 89,450 89,500 89,550 89,600 89,650 89,700 89,750 89,800 89,850 89,900 89,950 89,050 89,100 89,150 89,200 89,250 89,300 89,350 89,400 89,450 89,500 89,550 89,600 89,650 89,700 89,750 89,800 89,850 89,900 89,950 90,000 18,905 18,919 18,933 18,947 18,961 18,975 18,989 19,003 19,017 19,031 19,045 19,059 19,073 19,087 19,101 19,115 19,129 19,143 19,157 19,171 19,299 19,313 19,327 19,341 19,355 19,369 19,383 19,397 19,411 19,425 19,439 19,453 19,467 19,481 19,495 19,509 19,523 19,537 19,551 19,565

92,000
92,000 92,050 92,100 92,150 92,200 92,250 92,300 92,350 92,400 92,450 92,500 92,550 92,600 92,650 92,700 92,750 92,800 92,850 92,900 92,950 92,050 92,100 92,150 92,200 92,250 92,300 92,350 92,400 92,450 92,500 92,550 92,600 92,650 92,700 92,750 92,800 92,850 92,900 92,950 93,000 19,745 19,759 19,773 19,787 19,801 19,815 19,829 19,843 19,857 19,871 19,885 19,899 19,913 19,927 19,941 19,955 19,969 19,983 19,997 20,011 20,139 20,153 20,167 20,181 20,195 20,209 20,223 20,237 20,251 20,265 20,279 20,293 20,307 20,321 20,335 20,349 20,363 20,377 20,391 20,405

(Continued on page 20)

Instructions for Form 1040NR-EZ

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2008 Tax Table ­ Continued
If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately If Form 1040NR-EZ, line 14, is ­ At least But less than And you are ­ Single Married filing separately

Your tax is ­

Your tax is ­

Your tax is ­

93,000
93,000 93,050 93,100 93,150 93,200 93,250 93,300 93,350 93,400 93,450 93,500 93,550 93,600 93,650 93,700 93,750 93,800 93,850 93,900 93,950 93,050 93,100 93,150 93,200 93,250 93,300 93,350 93,400 93,450 93,500 93,550 93,600 93,650 93,700 93,750 93,800 93,850 93,900 93,950 94,000 20,025 20,039 20,053 20,067 20,081 20,095 20,109 20,123 20,137 20,151 20,165 20,179 20,193 20,207 20,221 20,235 20,249 20,263 20,277 20,291 20,419 20,433 20,447 20,461 20,475 20,489 20,503 20,517 20,531 20,545 20,559 20,573 20,587 20,601 20,615 20,629 20,643 20,657 20,671 20,685

96,000
96,000 96,050 96,100 96,150 96,200 96,250 96,300 96,350 96,400 96,450 96,500 96,550 96,600 96,650 96,700 96,750 96,800 96,850 96,900 96,950 96,050 96,100 96,150 96,200 96,250 96,300 96,350 96,400 96,450 96,500 96,550 96,600 96,650 96,700 96,750 96,800 96,850 96,900 96,950 97,000 20,865 20,879 20,893 20,907 20,921 20,935 20,949 20,963 20,977 20,991 21,005 21,019 21,033 21,047 21,061 21,075 21,089 21,103 21,117 21,131 21,259 21,273 21,287 21,301 21,315 21,329 21,343 21,357 21,371 21,385 21,399 21,413 21,427 21,441 21,455 21,469 21,483 21,497 21,511 21,525

99,000
99,000 99,050 99,050 99,100 99,100 99,150 99,150 99,200 99,200 99,250 99,250 99,300 99,300 99,350 99,350 99,400 99,400 99,450 99,450 99,500 99,500 99,550 99,550 99,600 99,600 99,650 99,650 99,700 99,700 99,750 99,750 99,800 99,800 99,850 99,850 99,900 99,900 99,950 99,950 100,000 21,705 21,719 21,733 21,747 21,761 21,775 21,789 21,803 21,817 21,831 21,845 21,859 21,873 21,887 21,901 21,915 21,929 21,943 21,957 21,971 22,099 22,113 22,127 22,141 22,155 22,169 22,183 22,197 22,211 22,225 22,239 22,253 22,267 22,281 22,295 22,309 22,323 22,337 22,351 22,365

94,000
94,000 94,050 94,100 94,150 94,200 94,250 94,300 94,350 94,400 94,450 94,500 94,550 94,600 94,650 94,700 94,750 94,800 94,850 94,900 94,950 94,050 94,100 94,150 94,200 94,250 94,300 94,350 94,400 94,450 94,500 94,550 94,600 94,650 94,700 94,750 94,800 94,850 94,900 94,950 95,000 20,305 20,319 20,333 20,347 20,361 20,375 20,389 20,403 20,417 20,431 20,445 20,459 20,473 20,487 20,501 20,515 20,529 20,543 20,557 20,571 20,699 20,713 20,727 20,741 20,755 20,769 20,783 20,797 20,811 20,825 20,839 20,853 20,867 20,881 20,895 20,909 20,923 20,937 20,951 20,965

97,000
97,000 97,050 97,100 97,150 97,200 97,250 97,300 97,350 97,400 97,450 97,500 97,550 97,600 97,650 97,700 97,750 97,800 97,850 97,900 97,950 97,050 97,100 97,150 97,200 97,250 97,300 97,350 97,400 97,450 97,500 97,550 97,600 97,650 97,700 97,750 97,800 97,850 97,900 97,950 98,000 21,145 21,159 21,173 21,187 21,201 21,215 21,229 21,243 21,257 21,271 21,285 21,299 21,313 21,327 21,341 21,355 21,369 21,383 21,397 21,411 21,539 21,553 21,567 21,581 21,595 21,609 21,623 21,637 21,651 21,665 21,679 21,693 21,707 21,721 21,735 21,749 21,763 21,777 21,791 21,805

95,000
95,000 95,050 95,100 95,150 95,200 95,250 95,300 95,350 95,400 95,450 95,500 95,550 95,600 95,650 95,700 95,750 95,800 95,850 95,900 95,950 95,050 95,100 95,150 95,200 95,250 95,300 95,350 95,400 95,450 95,500 95,550 95,600 95,650 95,700 95,750 95,800 95,850 95,900 95,950 96,000 20,585 20,599 20,613 20,627 20,641 20,655 20,669 20,683 20,697 20,711 20,725 20,739 20,753 20,767 20,781 20,795 20,809 20,823 20,837 20,851 20,979 20,993 21,007 21,021 21,035 21,049 21,063 21,077 21,091 21,105 21,119 21,133 21,147 21,161 21,175 21,189 21,203 21,217 21,231 21,245

98,000
98,000 98,050 98,100 98,150 98,200 98,250 98,300 98,350 98,400 98,450 98,500 98,550 98,600 98,650 98,700 98,750 98,800 98,850 98,900 98,950 98,050 98,100 98,150 98,200 98,250 98,300 98,350 98,400 98,450 98,500 98,550 98,600 98,650 98,700 98,750 98,800 98,850 98,900 98,950 99,000 21,425 21,439 21,453 21,467 21,481 21,495 21,509 21,523 21,537 21,551 21,565 21,579 21,593 21,607 21,621 21,635 21,649 21,663 21,677 21,691 21,819 21,833 21,847 21,861 21,875 21,889 21,903 21,917 21,931 21,945 21,959 21,973 21,987 22,001 22,015 22,029 22,043 22,057 22,071 22,085

$100,000 or over -- use Form 1040NR

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Instructions for Form 1040NR-EZ