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2. Line 21 of your 2005 return is at

Respond to certain IRS notices about

States and the treaty country to

least as much as the tax shown on your

math errors, offsets, and return

properly complete item J. You may

2004 return. Your estimated tax

preparation.

download the complete text of most

payments for 2005 must have been

U.S. tax treaties at

You are not authorizing the designee

made on time and for the required

Technical explanations for many of

to receive any refund check, bind you

amount.

those treaties are also available at that

to anything (including any additional tax

site. Also, see Pub. 901 for a quick

liability), or otherwise represent you

reference guide to the provisions of

Figuring the penalty. If the

before the IRS. If you want to expand

U.S. tax treaties.

Exception above does not apply and

the designee’s authorization, see

you choose to figure the penalty

Pub. 947.

If you are claiming treaty benefits on

yourself, see Form 2210 to find out if

Form 1040NR-EZ, you must provide all

The authorization will automatically

you owe the penalty. If you do, you can

of the information requested in item J.

end no later than the due date (without

use the form to figure the amount.

regard to extensions) for filing your

If you are claiming tax treaty

2006 tax return (see When To File on

Enter the penalty on Form

benefits and you failed to submit

page 2). If you wish to revoke the

1040NR-EZ, line 26. Add the penalty to

adequate documentation to a

CAUTION

authorization before it ends, see Pub.

any tax due and enter the total on line

withholding agent, you must attach all

947.

25. If you are due a refund, subtract the

information that would have otherwise

penalty from the overpayment you

been required on the withholding

show on line 22. Do not file Form 2210

document (for example, all information

Other Information

with your return unless Form 2210

required on Form W-8BEN or

indicates that you must do so. Instead,

Form 8233).

(Page 2)

keep it for your records.

Residents of Japan. If you were a

resident of Japan and you are electing

Because Form 2210 is

Item D

to have the old U.S.-Japan income tax

TIP

complicated, you can leave line

Enter the type of U.S. visa (for

treaty apply in its entirety for 2005,

26 blank and the IRS will figure

example, F, J, M, etc.) you used to

enter “Japan-Article 30” in item J,

the penalty and send you a bill. We will

enter the United States. Also enter your

country.

not charge you interest on the penalty if

current nonimmigrant status. For

you pay by the date specified on the

example, enter your current

bill. If your income varied during the

nonimmigrant status shown on your

Reminders

year, the annualized income installment

current U.S. Citizenship and

method may reduce the amount of your

Immigration Services (USCIS) Form

penalty. But you must file Form 2210

Sign and Date Your Return

I-94, Arrival-Departure Record. If your

because the IRS cannot figure your

status has changed while in the United

Form 1040NR-EZ is not considered a

penalty under this method. See the

States, enter the date of change. If your

valid return unless you sign it. You can

Instructions for Form 2210 for other

status has not changed, enter “N/A.”

have an agent in the United States

situations in which you may be able to

prepare and sign your return if you

lower your penalty by filing Form 2210.

Item E

could not do so for one of the following

reasons:

You are generally required to enter

•

your date of entry into the United States

You were ill.

•

that pertains to your current

You were not in the United States at

Third Party Designee

any time during the 60 days before the

nonimmigrant status (for example, the

If you want to allow a friend, family

date of arrival shown on your most

return was due.

•

member, or any other person you

For other reasons that you explained

recent USCIS Form I-94).

choose to discuss your 2005 tax return

in writing to the Internal Revenue

Exception. If you are claiming a tax

with the IRS, check the “Yes” box in the

Service Center, Philadelphia, PA

treaty benefit that is determined by

“Third Party Designee” area of your

19255, U.S.A., and that the IRS

reference to more than one date of

return. Also, enter the designee’s

approved.

arrival, enter the earlier date of arrival.

name, U.S. phone number, and any

For example, you are currently claiming

A return prepared by an agent must

five numbers the designee chooses as

treaty benefits (as a teacher) under

be accompanied by a power of

his or her personal identification

article 20 of the tax treaty between the

attorney. Form 2848 may be used for

number (PIN). But if you want to allow

United States and the Republic of

this purpose.

the paid preparer who signed your

Korea (South Korea). You previously

return to discuss it with the IRS, just

Be sure to date your return and

claimed treaty benefits (as a student)

enter “Preparer” in the space for the

show your occupation in the United

under article 21 of that treaty. Under

designee’s name. You do not have to

States in the space provided. If you

article 21, paragraph 4, of that treaty,

provide the other information

have someone prepare your return, you

the combination of consecutive

requested.

are still responsible for the correctness

exemptions under articles 20 and 21

of the return.

may not extend beyond 5 tax years

If you check the “Yes” box, you are

Child’s return. If your child cannot

from the date you entered the United

authorizing the IRS to call the designee

sign the return, you can sign the child’s

States as a student. If article 21,

to answer any questions that may arise

name in the space provided. Then, add

paragraph 4, of that treaty applies,

during the processing of your return.

“By (your signature), parent for minor

You are also authorizing the designee

enter in item E the date you entered the

child.”

United States as a student.

to:

•

Give the IRS any information that is

Paid preparer must sign your return.

Item J

missing from your return,

Generally, anyone you pay to prepare

•

Call the IRS for information about the

If you are a resident of a treaty country

your return must sign it in the space

processing of your return or the status

(that is, you qualify as a resident of that

provided. The preparer must give you a

of your refund or payment(s),

country within the meaning of the tax

copy of the return for your records.

•

Receive copies of notices or

treaty between the United States and

Someone who prepares your return but

transcripts related to your return, upon

that country), you must know the terms

does not charge you should not sign

request, and

of the tax treaty between the United

your return.

-9-

Instructions for Form 1040NR-EZ

Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2005 Page 9

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