Looking for a Form 1040nr-ez Templates? Download it for free!

before requesting an installment

arrival, enter the earlier date of arrival.

Third Party Designee

agreement, you should consider other

For example, you are currently claiming

less costly alternatives, such as a bank

treaty benefits (as a teacher) under

If you want to allow a friend, family

loan or credit card payment.

article 20 of the tax treaty between the

member, or any other person you

United States and the Republic of

To ask for an installment agreement,

choose to discuss your 2008 tax return

Korea (South Korea). You previously

you can apply online or use Form 9465.

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

claimed treaty benefits (as a student)

To apply online, go to , use

“Third Party Designee” area of your

under article 21 of that treaty. Under

the pull-down menu under “I need to...”

return. Also, enter the designee’s

article 21, paragraph 4, of that treaty,

and select “Set Up a Payment Plan.” If

name, U.S. phone number, and any

the combination of consecutive

you use Form 9465, you should receive

five numbers the designee chooses as

exemptions under articles 20 and 21

a response to your request to make

his or her personal identification

may not extend beyond 5 tax years

installment payments within 30 days.

number (PIN). But if you want to allow

from the date you entered the United

But if you file your return after March

the paid preparer who signed your

States as a student. If article 21,

31, it may take us longer to reply.

return to discuss it with the IRS, just

paragraph 4, of that treaty applies,

Line 26 — Estimated tax penalty.

enter “Preparer” in the space for the

enter in item E the date you entered the

designee’s name. You do not have to

You may owe this penalty if:

United States as a student.

•

provide the other information

Line 25 is at least $1,000 and it is

more than 10% of the tax shown on

requested.

Item J

your return, or

If you check the “Yes” box, you are

•

If you are a resident of a treaty country

You did not pay enough estimated

authorizing the IRS to call the designee

(that is, you qualify as a resident of that

tax by any of the due dates. This is true

to answer any questions that may arise

country within the meaning of the tax

even if you are due a refund.

during the processing of your return.

treaty between the United States and

The “tax shown on your return” is the

You are also authorizing the designee

that country), you must know the terms

amount on line 17 minus any tax shown

to:

of the tax treaty between the United

•

on Forms 4137 and 8919.

Give the IRS any information that is

States and the treaty country to

missing from your return,

Exception. You will not owe the

properly complete item J. You may

•

Call the IRS for information about the

penalty if your 2007 tax return was for a

download the complete text of most

processing of your return or the status

tax year of 12 full months and either of

U.S. tax treaties at .

of your refund or payment(s),

the following applies.

Technical explanations for many of

•

Receive copies of notices or

those treaties are also available at that

1. You had no tax shown on your

transcripts related to your return, upon

site. Also, see Pub. 901 for a quick

2007 return and you were a U.S. citizen

request, and

reference guide to the provisions of

or resident for all of 2007, or

•

Respond to certain IRS notices about

U.S. tax treaties.

2. Line 21 on your 2008 return is at

math errors, offsets, and return

least as much as the tax shown on your

If you are claiming treaty benefits on

preparation.

2007 return. Your estimated tax

Form 1040NR-EZ, you must provide all

payments for 2008 must have been

You are not authorizing the designee

of the information requested in item J.

made on time and for the required

to receive any refund check, bind you

If you are claiming tax treaty

amount.

to anything (including any additional tax

benefits and you failed to submit

liability), or otherwise represent you

adequate documentation to a

before the IRS. If you want to expand

CAUTION

If your 2007 adjusted gross

withholding agent, you must attach all

the designee’s authorization, see

income was over $150,000

information that would have otherwise

Pub. 947.

(over $75,000 if you checked

CAUTION

been required on the withholding

filing status box 2 for 2008), item (2)

The authorization will automatically

document (for example, all information

applies only if line 21 on your 2008

end no later than the due date (without

required on Form W-8BEN or

return is at least 110% of the tax shown

regard to extensions) for filing your

Form 8233).

on your 2007 return.

2009 tax return (see When To File on

Figuring the penalty. If the

page 2). If you wish to revoke the

Exception above does not apply and

authorization before it ends, see Pub.

Reminders

you choose to figure the penalty

947.

yourself, see Form 2210 to find out if

Sign and Date Your Return

you owe the penalty. If you do, you can

use the form to figure the amount.

Other Information

Form 1040NR-EZ is not considered a

valid return unless you sign it. You can

Enter the penalty on Form

(Page 2)

have an agent in the United States

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

prepare and sign your return if you

any tax due and enter the total on line

Item D

could not do so for one of the following

25. If you are due a refund, subtract the

reasons:

penalty from the overpayment you

Enter your current nonimmigrant status.

•

You were ill.

show on line 22. Do not file Form 2210

For example, enter your current

•

You were not in the United States at

with your return unless Form 2210

nonimmigrant status shown on your

any time during the 60 days before the

indicates that you must do so. Instead,

current U.S. Citizenship and

return was due.

keep it for your records.

Immigration Services (USCIS) Form

•

For other reasons that you explained

I-94, Arrival-Departure Record. If your

Because Form 2210 is

in writing to the Department of the

status has changed while in the United

TIP

complicated, you can leave line

Treasury, Internal Revenue Service

States, enter the date of change. If your

26 blank and the IRS will figure

Center, Austin, TX 73301-0215 U.S.A.,

status has not changed, enter “N/A.”

the penalty and send you a bill. We will

and that the IRS approved.

not charge you interest on the penalty if

Item E

A return prepared and signed by an

you pay by the date specified on the

You are generally required to enter

agent must be accompanied by a

bill. If your income varied during the

power of attorney that specifically

your date of entry into the United States

year, the annualized income installment

that pertains to your current

authorizes the representative to sign

method may reduce the amount of your

nonimmigrant status (for example, the

your return. Form 2848 may be used

penalty. But you must file Form 2210

for this purpose.

date of arrival shown on your most

because the IRS cannot figure your

recent USCIS Form I-94).

penalty under this method. See the

Be sure to date your return and

Instructions for Form 2210 for other

Exception. If you are claiming a tax

show your occupation in the United

situations in which you may be able to

treaty benefit that is determined by

States in the space provided. If you

lower your penalty by filing Form 2210.

reference to more than one date of

have someone prepare your return, you

-9-

Instructions for Form 1040NR-EZ

Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2008 Page 9

Related Articles

Related forms

Related Categories