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Line 19 — 2005 Estimated tax

Line 16 — Social security and

payments. Enter any estimated federal

Medicare tax on tip income not

Refund

income tax payments you made using

reported to employer. If you are

Form 1040-ES (NR) for 2005. Include

subject to social security and Medicare

Line 22 — Amount overpaid. If line 22

any overpayment from your 2004 return

tax, you received tips of $20 or more in

is under $1, we will send a refund only

that you applied to your 2005 estimated

any month, and you did not report the

on written request.

tax.

full amount to your employer, you must

pay the social security and Medicare or

If the amount you overpaid is

Name change. If you changed your

TIP

large, you may be able to

railroad retirement (RRTA) tax on the

name because of marriage, divorce,

decrease the amount of income

unreported tips. You must also pay this

etc., and you made estimated tax

tax if your Form(s) W-2 show allocated

tax withheld from your pay by filing a

payments using your former name,

new Form W-4. See Income Tax

tips that you are including in your

attach a statement to the front of

Withholding and Estimated Tax

income on Form 1040NR-EZ, line 3.

Form 1040NR-EZ. On the statement,

Payments for 2006 on page 10.

list all of the payments you made in

To figure the social security and

Refund offset. If you owe past-due

2005 and show the name(s) and

Medicare tax, use Form 4137. To pay

federal tax, state income tax, child

identifying number(s) under which you

the RRTA tax, contact your employer.

support, spousal support, or certain

made them.

Your employer will figure and collect the

federal nontax debts, such as student

tax.

Line 20 — Credit for amount paid with

loans, all or part of the overpayment on

Form 1040-C. Enter any amount you

line 22 may be used (offset) to pay the

You may be charged a penalty

paid with Form 1040-C for 2005.

past-due amount. Offsets for federal

equal to 50% of the social

taxes are made by the IRS. All other

security and Medicare tax due

Line 21 — Total payments. Add

CAUTION

offsets are made by the Treasury

on tips you received but did not report

lines 18 through 20. Enter the total on

Department’s Financial Management

to your employer.

line 21.

Service (FMS). For federal tax offsets,

you will receive a notice from the IRS.

Amount paid with request for

For all other offsets, you will receive a

extension of time to file. If you filed

notice from FMS. To find out if you may

Form 4868 to get an automatic

Payments

have an offset or if you have any

extension of time to file

questions about it, contact the

Line 18 — Federal income tax

Form 1040NR-EZ, include in the total

agency(ies) you owe the debt to.

withheld. Add the amounts shown as

on line 21 the amount you paid with

federal income tax withheld on your

that form, or by electronic funds

Lines 23b through 23d — Direct

Form(s) W-2, 1042-S, and 1099-R.

withdrawal, or credit card. If you paid by

deposit of refund. Complete

Enter the total on line 18. The

credit card, do not include on line 21

lines 23b through 23d if you want us to

amount(s) withheld should be shown in

the convenience fee you were charged.

directly deposit the amount shown on

your Form(s) W-2, box 2, Form(s)

On the dotted line next to line 21, enter

line 23a into your checking or savings

1042-S, box 7, and Form 1099-R,

“Form 4868” and show the amount

account at a U.S. bank or other

box 4.

paid.

financial institution (such as a mutual

Exemption Deduction Worksheet—Line 13

1. Is the amount on Form 1040NR-EZ, line 10, more than the amount shown on line 4 below for your filing status?

Enter $3,200 on Form 1040NR-EZ, line 13.

No.

STOP

Go to line 3.

Yes.

2. Exemption amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$3,200

3. Enter the amount from Form 1040NR-EZ, line 10 . . . . . . . . . . . . . . . .

4. Enter the amount shown below for the filing status box you checked on

page 1 of Form 1040NR-EZ.

•

}

Box 1 — $145,950

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

•

Box 2 — $109,475

5. Subtract line 4 from line 3. If the result is more than $122,500 ($61,250 if

STOP

you checked filing status box 2),

You cannot take an exemption

deduction.

6. 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) . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Multiply line 6 by 2% (.02) and enter the result as a decimal . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8. Multiply line 2 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9. Exemption deduction. Subtract line 8 from line 2. Enter the result here and on

Form 1040NR-EZ, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Instructions for Form 1040NR-EZ

Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2005 Page 7

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