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within 2 years after the date the tax was

Criminal penalties may be imposed for

Address Change

paid, whichever is later. But you may

willful failure to file, tax evasion, or

If you move after filing your return,

have more time to file Form 1040X if

making a false statement. See Pub.

always notify the IRS in writing of your

you are physically or mentally unable to

519 for details on some of these

new address. To do this, use Form

manage your financial affairs. See

penalties.

8822.

Pub. 556 for details.

Gift To Reduce Debt Held By

Income Tax Withholding and

Interest and Penalties

the Public

Estimated Tax Payments for

You do not have to figure the amount of

If you wish to make such a gift, make a

2006

any interest or penalties you may owe.

check payable to “Bureau of the Public

Because figuring these amounts can be

If the amount you owe or the amount

Debt.” You can send it to: Bureau of the

complicated, we will do it for you if you

you overpaid is large, you may be able

Public Debt, Department G, P.O. Box

want. We will send you a bill for any

to file a new Form W-4 with your

2188, Parkersburg, WV 26106-2188. Or

amount due.

employer to change the amount of

you can enclose the check with your

income tax withheld from your 2006

If you include interest or penalties

income tax return when you file. Do not

pay. For details on how to complete

(other than the estimated tax penalty)

add your gift to any tax you may owe.

Form W-4, see the Instructions for

with your payment, identify and enter

See Amount You Owe beginning on

Form 8233.

the amount in the bottom margin of

page 8 for details on how to pay any

Form 1040NR-EZ, page 1. Do not

tax you owe.

In general, you do not have to make

include interest or penalties (other than

estimated tax payments if you expect

You may be able to deduct this

the estimated tax penalty) in the

that your 2006 Form 1040NR-EZ will

TIP

gift on your 2006 tax return as a

amount you owe on line 25.

show a tax refund or a tax balance due

charitable contribution. But you

Interest. We will charge you interest

the IRS of less than $1,000. If your total

must file Form 1040NR to do so.

on taxes not paid by their due date,

estimated tax for 2006 is $1,000 or

even if an extension of time to file is

Taxpayer Assistance

more, see Form 1040-ES (NR). It has a

granted. We will also charge you

worksheet you can use to see if you

IRS assistance is available to help you

interest on penalties imposed for failure

have to make estimated tax payments.

prepare your return. But you should

to file, negligence, fraud, substantial

However, if you expect to be a resident

know that you are responsible for the

valuation misstatements, substantial

of Puerto Rico during all of 2006 and

accuracy of your return. If we do make

understatements of tax, and reportable

you must pay estimated tax, use

an error, you are still responsible for the

transaction understatements. Interest is

Form 1040-ES.

payment of the correct tax.

charged on the penalty from the due

How Long Should Records

In the United States, you may call

date of the return (including

1-800-829-1040. For TTY/TTD help,

extensions).

Be Kept?

call 1-800-829-4059. If overseas, you

Penalty for late filing. If you do not

Keep a copy of your tax return,

may call 215-516-2000

file your return by the due date

worksheets you used, and records of all

(English-speaking only). This number is

(including extensions), the penalty is

items appearing on it (such as Forms

not toll free. The hours of operation are

usually 5% of the amount due for each

W-2, 1099, and 1042-S) until the

from 6:00 a.m. to 11:00 p.m. Eastern

month or part of a month your return is

statute of limitations runs out for that

time. These hours are subject to

late, unless you have a reasonable

return. Usually, this is 3 years from the

change.

explanation. If you do, attach it to your

date the return was due or filed, or 2

If you wish to write instead of call,

return. The penalty can be as much as

years from the date the tax was paid,

please address your letter to: Internal

25% (more in some cases) of the tax

whichever is later. You should keep

Revenue Service, International Section,

due. If your return is more than 60 days

some records longer. For example,

P.O. Box 920, Bensalem, PA

late, the minimum penalty will be $100

keep property records (including those

19020-8518. Make sure you include

or the amount of any tax you owe,

on your home) as long as they are

your identifying number (defined on

whichever is smaller.

needed to figure the basis of the

page 4) when you write.

original or replacement property. For

Penalty for late payment of tax. If

Assistance in answering tax

more details, see Pub. 552.

you pay your taxes late, the penalty is

questions and filling out tax returns is

usually

of 1% of the unpaid amount

Requesting a Copy of Your

also available in person from IRS

for each month or part of a month the

offices in London and Paris. The offices

Tax Return

tax is not paid. The penalty can be as

generally are located in the U.S.

much as 25% of the unpaid amount. It

If you need a copy of your tax return,

embassies or consulates.

applies to any unpaid tax on the return.

use Form 4506. There is a $39 fee for

This penalty is in addition to interest

The IRS conducts an overseas

each return requested. If your main

charges on late payments.

taxpayer assistance program during the

home, principal place of business, or

filing season (January to mid-June). To

Penalty for frivolous return. In

tax records are located in a

addition to any other penalties, the law

find out if IRS personnel will be in your

Presidentially declared disaster area,

imposes a penalty of $500 for filing a

area, contact the consular office at the

this fee will be waived. If you want a

nearest U.S. embassy.

frivolous return. A frivolous return is one

free transcript of your tax return or

that does not contain information

account, use Form 4506-T or call us at

Solving problems. You can get

needed to figure the correct tax or

1-800-829-1040.

face-to-face help solving tax problems

shows a substantially incorrect tax

every business day in IRS Taxpayer

Amended Return

because you take a frivolous position or

Assistance Centers. An employee can

desire to delay or interfere with the tax

File Form 1040X to change a return

explain IRS letters, request adjustments

laws. This includes altering or striking

you already filed. Also, use

to your account, or help you set up a

out the preprinted language above the

Form 1040X if you filed

payment plan. Call your local Taxpayer

space where you sign.

Form 1040NR-EZ and you should have

Assistance Center for an appointment.

filed a Form 1040, 1040A, or 1040EZ,

Other penalties. Other penalties can

To find the number, go to

or vice versa. Generally, Form 1040X

be imposed for negligence, substantial

localcontacts or look in the phone book

must be filed within 3 years after the

understatement of tax, reportable

under “United States Government,

date the original return was filed, or

transaction understatements, and fraud.

Internal Revenue Service.”

-10-

Instructions for Form 1040NR-EZ

Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2005 Page 10

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