Instructions For Form 1040nr-Ez 2004 (Page 10 of 21) in pdf

exemptions under articles 19 and 20

“By (your signature), parent for minor

Amended Return

may not extend beyond 5 tax years

child.”

File Form 1040X to change a return

from the date you entered the United

you already filed. Also, use

Paid preparer must sign your return.

States as a student. If article 22 of that

Form 1040X if you filed

Generally, anyone you pay to prepare

treaty applies, enter in item E the date

Form 1040NR-EZ and you should have

your return must sign it in the space

you entered the United States as a

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

provided. The preparer must give you a

student.

or vice versa. Generally, Form 1040X

copy of the return for your records.

must be filed within 3 years after the

Item J

Someone who prepares your return but

date the original return was filed, or

does not charge you should not sign

If you are a resident of a treaty country

within 2 years after the date the tax was

your return.

(that is, you qualify as a resident of that

paid, whichever is later. But you may

country within the meaning of the tax

have more time to file Form 1040X if

Address Change

treaty between the United States and

you are physically or mentally unable to

that country), you must know the terms

If you move after you file, always notify

manage your financial affairs. See

of the tax treaty between the United

the IRS in writing of your new address.

Pub. 556 for details.

States and the treaty country to

To do this, use Form 8822.

properly complete item J. You may

Interest and Penalties

download the complete text of most

Income Tax Withholding and

You do not have to figure the amount of

U.S. tax treaties at

Estimated Tax Payments for

any interest or penalties you may owe.

Technical explanations for many of

2005

Because figuring these amounts can be

those treaties are also available at that

complicated, we will do it for you if you

site. Also, see Pub. 901 for a quick

If the amount you owe or the amount

want. We will send you a bill for any

reference guide to the provisions of

you overpaid is large, you may be able

amount due.

U.S. tax treaties.

to file a new Form W-4 with your

If you include interest or penalties

employer to change the amount of

If you are claiming treaty benefits on

(other than the estimated tax penalty)

income tax withheld from your 2005

Form 1040NR-EZ, you must provide all

with your payment, identify and enter

pay. For details on how to complete

of the information requested in item J.

the amount in the bottom margin of

Form W-4, see the Instructions for

If you are claiming tax treaty

Form 1040NR-EZ, page 1. Do not

Form 8233.

benefits and you failed to submit

include interest or penalties (other than

In general, you do not have to make

adequate documentation to a

CAUTION

the estimated tax penalty) in the

estimated tax payments if you expect

withholding agent, you must attach all

amount you owe on line 25.

that your 2005 Form 1040NR-EZ will

information that would have otherwise

Interest. We will charge you interest

show a tax refund or a tax balance due

been required on the withholding

on taxes not paid by their due date,

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

document (for example, all information

even if an extension of time to file is

estimated tax for 2005 is $1,000 or

required on Form W-8BEN or

granted. We will also charge you

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

Form 8233).

interest on penalties imposed for failure

worksheet you can use to see if you

to file, negligence, fraud, substantial

have to make estimated tax payments.

valuation misstatements, and

Reminders

However, if you expect to be a resident

substantial understatements of tax.

of Puerto Rico during all of 2005 and

Interest is charged on the penalty from

you must pay estimated tax, use

Sign and Date Your Return

the due date of the return (including

Form 1040-ES.

extensions).

Form 1040NR-EZ is not considered a

valid return unless you sign it. You may

Penalty for late filing. If you do not

How Long Should Records

have an agent in the United States

file your return by the due date

Be Kept?

prepare and sign your return if you

(including extensions), the penalty is

could not do so for one of the following

Keep a copy of your tax return,

usually 5% of the amount due for each

reasons:

worksheets you used, and records of all

month or part of a month your return is

•

You were ill.

items appearing on it (such as Forms

late, unless you have a reasonable

•

You were not in the United States at

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

explanation. If you do, attach it to your

any time during the 60 days before the

statute of limitations runs out for that

return. The penalty can be as much as

return was due.

return. Usually, this is 3 years from the

25% (more in some cases) of the tax

•

For other reasons that you explained

date the return was due or filed, or 2

due. If your return is more than 60 days

in writing to the Internal Revenue

years from the date the tax was paid,

late, the minimum penalty will be $100

Service Center, Philadelphia, PA

whichever is later. You should keep

or the amount of any tax you owe,

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

some records longer. For example,

whichever is smaller.

approved.

keep property records (including those

Penalty for late payment of tax. If

on your home) as long as they are

A return prepared by an agent must

you pay your taxes late, the penalty is

needed to figure the basis of the

be accompanied by a power of

usually

of 1% of the unpaid amount

original or replacement property. For

attorney. Form 2848 may be used for

for each month or part of a month the

more details, see Pub. 552.

this purpose.

tax is not paid. The penalty can be as

much as 25% of the unpaid amount. It

Be sure to date your return and

Requesting a Copy of Your

applies to any unpaid tax on the return.

show your occupation in the United

Tax Return

This penalty is in addition to interest

States in the space provided. If you

charges on late payments.

have someone prepare your return, you

If you need a copy of your tax return,

are still responsible for the correctness

use Form 4506. There is a $39 fee for

Penalty for frivolous return. In

of the return.

each return requested. If you want a

addition to any other penalties, the law

free transcript of your tax return or

Child’s return. If your child cannot

imposes a penalty of $500 for filing a

account, use Form 4506-T or call us at

sign the return, you may sign the child’s

frivolous return. A frivolous return is one

1-800-829-1040.

name in the space provided. Then, add

that does not contain information

-9-

Instructions for Form 1040NR-EZ

Instructions For Form 1040nr-Ez 2004 Page 10

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