Instructions For Form 1040nr-Ez - 2010 (Page 12 of 24) in pdf

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maximum of 75%, if the failure to file is

Be careful when choosing a tax

ensure that you always receive such

fraudulent. If your return is more than

preparer.

treatment, you should know about the

60 days late, the minimum penalty will

many rights you have at each step of

If your tax records are affected by

be $135 or the amount of any tax you

the tax process. For details, see Pub. 1,

identity theft and you receive a notice

owe, whichever is smaller.

Your Rights As A Taxpayer.

from the IRS, respond right away to the

Penalty for late payment of tax. If

name and phone number printed on the

you pay your taxes late, the penalty is

IRS notice or letter.

Other Ways To Get Help

usually

of 1% of the unpaid amount

If your tax records are not currently

for each month or part of a month the

affected by identity theft but you think

Send Your Written Tax

tax is not paid. The penalty can be as

you are at risk due to a lost or stolen

Questions to the IRS

much as 25% of the unpaid amount. It

purse or wallet, questionable credit card

You should get an answer in about 30

applies to any unpaid tax on the return.

activity or credit report, etc., contact the

days. For the mailing address, call us at

This penalty is in addition to interest

IRS Identity Protection Specialized Unit

1-800-829-1040 (hearing impaired

charges on late payments.

at 1-800-908-4490 or submit Form

customers with access to TTY/TDD

Penalty for frivolous return. In

14039.

equipment can call 1-800-829-4059).

addition to any other penalties, there is

For more information, see Pub.

Do not send questions with your return.

a penalty of $5,000 for filing a frivolous

4535, Identity Theft Prevention and

return. A frivolous return is one that

Research Your Tax Questions

Victim Assistance.

does not contain information needed to

Online

Victims of identity theft who are

figure the correct tax or shows a

experiencing economic harm or a

You can find answers to many of your

substantially incorrect tax because you

systemic problem, or are seeking help

tax questions online in several ways by

take a frivolous position or desire to

in resolving tax problems that have not

accessing

delay or interfere with the tax laws. This

been resolved through normal

and then

includes altering or striking out the

channels, may be eligible for Taxpayer

clicking on “International Taxpayers”

preprinted language above the space

Advocate Service (TAS) assistance.

and then “Help With Tax Questions -

where you sign. For a list of positions

You can reach TAS by calling the

International Taxpayers.” Here are

identified as frivolous, see Notice

National Taxpayer Advocate helpline at

some of the methods you may want to

2010-33, 2010-17 I.R.B. 609, available

1-877-777-4778 or TTY/TDD

try.

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1-800-829-4059.

Frequently asked questions. This

section contains an extensive list of

Protect yourself from suspicious

Other penalties. Other penalties can

questions and answers. You can select

emails or phishing schemes.

be imposed for negligence, substantial

your question by category or keyword.

Phishing is the creation and use of

understatement of tax, reportable

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Tax trails. This is an interactive

email and websites designed to mimic

transaction understatements, filing an

section which asks questions you can

legitimate business emails and

erroneous refund claim, and fraud.

answer by selecting “Yes” or “No.”

websites. The most common form is the

Criminal penalties may be imposed for

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Tax topics.

act of sending an email to a user falsely

willful failure to file, tax evasion, or

claiming to be an established legitimate

Free Help With Your Return

making a false statement. See Pub.

enterprise in an attempt to scam the

519 for details on some of these

Free help in preparing your return is

user into surrendering private

penalties.

available nationwide from

information that will be used for identity

IRS-sponsored volunteers. These

theft.

How Long Should Records

volunteers are trained and certified to

The IRS does not initiate contacts

prepare federal income tax returns by

Be Kept?

with taxpayers via emails. Also, the IRS

passing an IRS test. The Volunteer

does not request detailed personal

Keep a copy of your tax return,

Income Tax Assistance (VITA) program

information through email or ask

worksheets you used, and records of all

is designed to help low-income

taxpayers for the PIN numbers,

items appearing on it (such as Forms

taxpayers. The Tax Counseling for the

passwords, or similar secret access

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

Elderly (TCE) program is designed to

information for their credit card, bank,

statute of limitations runs out for that

assist taxpayers age 60 or older with

or other financial accounts.

return. Usually, this is 3 years from the

their tax return preparation. VITA/TCE

date the return was due or filed or 2

If you receive an unsolicited email

tax preparation sites must adhere to

years from the date the tax was paid,

claiming to be from the IRS, forward the

strict quality standards necessary to

whichever is later. You should keep

message to phishing@irs.gov. You also

prepare accurate returns. Volunteers

some records longer. For example,

may report misuse of the IRS name,

will help you with claiming the credits

keep property records (including those

logo, forms, or other IRS property to the

and deductions you may be entitled to.

on your home) as long as they are

Treasury Inspector General for Tax

For more information on these

needed to figure the basis of the

Administration toll-free at

programs, go to IRS.gov and enter

original or replacement property. For

1-800-366-4484. You can forward

keyword “VITA” in the upper right

more details, see Pub. 552.

suspicious emails to the Federal Trade

corner. Or, call us at 1-800-829-1040.

Commission at

spam@uce.gov

To find the nearest AARP Tax-Aide

contact them at

site, visit AARP’s website at

Secure Your Tax Records

1-877-IDTHEFT (1-877-438-4338).

or call

from Identity Theft

1-888-227-7669.

Visit IRS.gov and enter “identity

Identity theft occurs when someone

theft” in the search box to learn more

When you go for help, take proof of

uses your personal information, such as

about identity theft and how to reduce

identity and social security numbers (or

your name, social security number

your risk.

individual taxpayer identification

(SSN), individual taxpayer identification

numbers) for your spouse, your

number (ITIN), or other identifying

dependents, and yourself. Take a copy

What Are Your Rights As A

information, without your permission, to

of your 2009 tax return (if available), all

Taxpayer?

commit fraud or other crimes. An

your Forms W-2, 1042-S, and 1099 for

identity thief may use your SSN to get a

You have the right to be treated fairly,

2010, and any other information about

job or may file a tax return using your

professionally, promptly, and

your 2010 income and expenses.

SSN to receive a refund.

courteously by IRS employees. Our

Everyday Tax Solutions

To reduce your risk:

goal at the IRS is to protect your rights

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Protect your SSN or ITIN,

so that you will have the highest

In the United States you can get

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Ensure your employer is protecting

confidence in the integrity, efficiency,

face-to-face help solving tax problems

your SSN or ITIN, and

and fairness of our tax system. To

every business day in IRS Taxpayer

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Instructions for Form 1040NR-EZ (2010)

Instructions For Form 1040nr-Ez - 2010 Page 12

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