Instructions For Form 1040nr-Ez 2004 (Page 9 of 21) in pdf

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asked to provide your social security

You did not pay enough estimated

If you check the “Yes” box, you are

number (SSN). If you do not have and

tax by any of the due dates. This is true

authorizing the IRS to call the designee

are not eligible to get an SSN, use your

even if you are due a refund.

to answer any questions that may arise

IRS issued individual taxpayer

during the processing of your return.

The “tax shown on your return” is the

identification number (ITIN) instead.

You are also authorizing the designee

amount on line 17 minus any tax shown

to:

A convenience fee will be charged

on Form 4137.

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Give the IRS any information that is

by the service provider based on the

Exception. You will not owe the

missing from your return,

amount you are paying. Fees may vary

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penalty if your 2003 tax return was for a

Call the IRS for information about the

between the providers. You will be told

tax year of 12 full months and either of

processing of your return or the status

what the fee is during the transaction

the following applies.

of your refund or payment(s),

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and you will have the option to either

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You had no tax liability for 2003 and

Receive copies of notices or

continue or cancel the transaction. You

you were a U.S. citizen or resident for

transcripts related to your return, upon

can also find out what the fee will be by

all of 2003, or

request, and

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calling the provider’s toll-free

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Line 21 of your 2004 return is at

Respond to certain IRS notices about

automated customer service number or

least as much as the tax liability shown

math errors, offsets, and return

visiting the provider’s website shown

on your 2003 return. Your estimated tax

preparation.

below.

payments for 2004 must have been

You are not authorizing the designee

made on time and for the required

If you pay by credit card before filing

to receive any refund check, bind you

amount.

your return, please enter on page 1 of

to anything (including any additional tax

Form 1040NR-EZ in the upper left

Figuring the penalty. If the

liability), or otherwise represent you

corner the confirmation number you

Exception above does not apply and

before the IRS. If you want to expand

were given at the end of the transaction

you choose to figure the penalty

the designee’s authorization, see

and the amount you were charged (not

yourself, see Form 2210 to find out if

Pub. 947.

including the convenience fee).

you owe the penalty. If you do, you can

The authorization will automatically

use the form to figure the amount.

Official Payments Corporation

end no later than the due date (without

Enter the penalty on Form

1-800-2PAY-TAX

(1-800-272-9829)

regard to extensions) for filing your

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

1-877-754-4413 (Customer Service)

2005 tax return (see When To File on

any tax due and enter the total on line

page 2). If you wish to revoke the

25. If you are due a refund, subtract the

authorization before it ends, see Pub.

Link2Gov Corporation

penalty from the overpayment you

947.

1-888-PAY-1040

(1-888-729-1040)

show on line 22. Do not file Form 2210

with your return unless Form 2210

1-888-658-5465 (Customer Service)

indicates that you must do so. Instead,

Other Information

keep it for your records.

(Page 2)

You may need to (a) increase

Because Form 2210 is

TIP

the amount of income tax

TIP

complicated, if you want to, you

withheld from your pay by filing

Item D

can leave line 26 blank and the

a new Form W-4, or (b) make estimated

IRS will figure the penalty and send you

Enter the type of U.S. visa (for

tax payments for 2005. See Income

a bill. We will not charge you interest on

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

Tax Withholding and Estimated Tax

the penalty if you pay by the date

enter the United States. Also enter your

Payments for 2005 on page 9.

specified on the bill. If your income

current nonimmigrant status. For

What if you cannot pay? If you

varied during the year, the annualized

example, enter your current

cannot pay the full amount shown on

income installment method may reduce

nonimmigrant status shown on your

line 25 when you file, you may ask to

the amount of your penalty. But you

current U.S. Citizenship and

make monthly installment payments for

must file Form 2210 because the IRS

Immigration Services (USCIS) Form

the full or a partial amount. You may

cannot figure your penalty under this

I-94, Arrival-Departure Record. If your

have up to 60 months to pay. However,

method. See the Instructions for Form

status has changed while in the United

you will be charged interest and may be

2210 for other situations in which you

States, enter the date of change. If your

charged a late payment penalty on the

may be able to lower your penalty by

status has not changed, enter “N/A.”

tax not paid by the date due, even if

filing Form 2210.

Item E

your request to pay in installments is

granted. You must also pay a fee. To

You are generally required to enter

limit the interest and penalty charges,

Third Party Designee

your date of entry into the United States

pay as much of the tax as possible

that pertains to your current

If you want to allow a friend, family

when you file. But before requesting an

nonimmigrant status (for example, the

member, or any other person you

installment agreement, you should

date of arrival shown on your most

choose to discuss your 2004 tax return

consider other less costly alternatives,

recent USCIS Form I-94).

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

such as a bank loan or credit card.

“Third Party Designee” area of your

Exception. If you are claiming a tax

To ask for an installment agreement,

return. Also, enter the designee’s

treaty benefit that is determined by

use Form 9465. You should receive a

name, U.S. phone number, and any

reference to more than one date of

response to your request for

five numbers the designee chooses as

arrival, enter the earlier date of arrival.

installments within 30 days. But if you

his or her personal identification

For example, you are currently claiming

file your return after March 31, it may

number (PIN). But if you want to allow

treaty benefits (as a teacher or a

take us longer to reply.

the paid preparer who signed your

researcher) under article 19 of the tax

Line 26 — Estimated tax penalty. You

return to discuss it with the IRS, just

treaty between the United States and

may owe this penalty if:

enter “Preparer” in the space for the

Japan. You previously claimed treaty

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

designee’s name. You do not have to

benefits (as a student) under article 20

more than 10% of the tax shown on

provide the other information

of that treaty. Under article 22 of that

your return or

requested.

treaty, the combination of consecutive

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Instructions for Form 1040NR-EZ

Instructions For Form 1040nr-Ez 2004 Page 9

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