Instructions For Form 1040nr-Ez - 2010 (Page 13 of 24) in pdf

Assistance Centers. An employee can

For Spanish speaking taxpayers, we

How Do You Make a Gift to

explain IRS letters, request adjustments

have:

•

Reduce Debt Held By the

to your account, or help you set up a

Spanish Publication 17, El Impuesto

payment plan. Call your local Taxpayer

Federal sobre los Ingresos, and

Public?

•

Assistance Center for an appointment.

If you wish to do so, make a check

To find the number, go to

payable to “Bureau of the Public Debt.”

The Multilingual Gateway,

, or look in

You can send it to: Bureau of the Public

, offers basic tax

the phone book under “United States

Debt, Department G, P.O. Box 2188,

filing information in the following

Government, Internal Revenue

Parkersburg, WV 26106-2188. Or you

languages.

Service.” You can call 1-800-829-1040.

•

can enclose the check with your income

For TTY/TDD help, call

Chinese.

tax return when you file. Do not add

•

1-800-829-4059.

Korean.

your gift to any tax you may owe. See

•

Vietnamese.

If you wish to write instead of call,

Amount You Owe on page 8 for details

•

please address your letter to: Internal

Russian.

on how to pay any tax you owe.

Revenue Service, International Section,

We also offer a Basic Tax

Philadelphia, PA 19255-0525. Make

You may be able to deduct this

Responsibilities CD/DVD in the

TIP

gift on your 2011 tax return as a

sure you include your identifying

following languages.

charitable contribution. But you

number (defined on page 4) when you

•

Spanish.

write.

must file Form 1040NR to do so.

•

Chinese.

If you are outside the United States,

•

Vietnamese.

you can call 267-941-1000

Calling the IRS

•

Korean.

(English-speaking only). This number is

•

not toll-free. Assistance in answering

Russian.

If you cannot find the answer to your

tax questions and filling out tax returns

question in these instructions or online,

If you are in the United States and

is also available in person from IRS

please call us for assistance. See

want to get a copy of this CD/DVD, call

offices in Beijing, Frankfurt, London,

Making the Call on page 14. If you are

the National Distribution Center at

and Paris. The offices generally are

in the United States, you will not be

1-800-829-3676 and ask for Pub. 4580

located in the U.S. embassies or

charged for the call unless your phone

in your language.

consulates. The IRS conducts an

company charges you for toll-free calls.

overseas taxpayer assistance program

Our normal hours of operation are

The IRS Taxpayer Assistance

during the filing season (January to

Monday through Friday from 7:00 a.m.

TIP

Centers provide over-the-phone

mid-June). To find out if IRS personnel

to 10:00 p.m. local time. Assistance

interpreter assistance in more

will be in your area, contact the

provided to callers from Alaska and

than 170 different languages. To find

consular office at the nearest U.S.

Hawaii will be based on the hours of

the number see Everyday Tax

embassy.

operation in the Pacific time zone.

Solutions on page 12.

IRS Videos

If you want to check the status

TIP

of your 2010 refund, see Refund

The IRS Video portal at

Death of a Taxpayer

Information on page 11.

contains video and

audio presentations on topics of interest

If a taxpayer died before filing a return

Before You Call

to small businesses, individuals, and

for 2010, the taxpayer’s personal

tax professionals. You will find video

representative may have to file and

IRS representatives care about the

clips of tax topics, archived versions of

sign a return for that taxpayer. A

quality of the service provided to you,

live panel discussions and Webinars,

personal representative can be an

our customer. You can help us provide

as well as audio archives of tax

executor, administrator, or anyone who

accurate, complete answers to your

practitioner phone forums.

is in charge of the deceased taxpayer’s

questions by having the following

property. If the deceased taxpayer did

Taxpayer Assistance

information available.

not have to file a return but had tax

•

The tax form, schedule, or notice to

withheld, a return must be filed to get a

How can you get IRS tax forms and

which your question relates.

publications?

refund. The person who files the return

•

The facts about your particular

•

must enter “Deceased,” the deceased

You can download them from the IRS

situation. The answer to the same

taxpayer’s name, and the date of death

website. Click on “Forms and

question often varies from one taxpayer

across the top of the return. If this

Publications” at IRS.gov.

to another because of differences in

•

information is not provided, it may delay

In the United States, you can call

their age, income, whether they can be

the processing of the return.

1-800-TAX-FORM (1-800-829-3676).

claimed as a dependent, etc.

•

You can send your order to the

The name of any IRS publication or

The personal representative should

Internal Revenue Service; 1201 N.

other source of information that you

promptly notify all payers of income,

Mitsubishi Motorway; Bloomington, IL

used to look for the answer.

including financial institutions, of the

61705-6613 U.S.A.

taxpayer’s death. This will ensure the

To maintain your account security,

•

You can pick them up in person from

you may be asked for the following

proper reporting of income earned by

our U.S. embassies and consulates

the taxpayer’s estate or heirs. A

information, which you should also

abroad (but only during the tax return

deceased taxpayer’s SSN or ITIN

have available.

filing period).

•

Your social security number or

should not be used for tax years after

Help for People With

the year of death, except for estate tax

individual taxpayer identification

Disabilities

return purposes.

number.

•

The amount of refund and filing

Telephone help is available using TTY/

Claiming a refund for a deceased

status shown on your tax return.

TDD equipment by calling

taxpayer. If you are a court-appointed

•

The “Caller ID Number” shown at the

1-800-829-4059. Braille materials are

representative, file Form 1040NR-EZ

top of any notice you received.

available at libraries that have special

for the decedent and attach a copy of

•

Your personal identification number

services for people with disabilities.

the certificate that shows your

(PIN) if you have one.

appointment. All other filers requesting

•

Tax Services in Other

Your date of birth.

the deceased taxpayer’s refund,

•

Languages

The numbers in your street address.

including the deceased taxpayer’s

•

Your ZIP code.

To better serve taxpayers whose native

spouse, must file the return and attach

language is not English, we have

If you are asking for an installment

Form 1310.

products and services in various

agreement to pay your tax, you will be

languages.

For more details, see Pub. 559.

asked for the highest amount you can

-13-

Instructions for Form 1040NR-EZ (2010)

Instructions For Form 1040nr-Ez - 2010 Page 13

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