Instructions For Form 1040nr-Ez - 2010 (Page 7 of 24) in pdf

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To figure the social security and

It saves tax dollars. It costs the

Refund

Medicare tax, use Form 4137. If you

government less to refund by direct

owe RRTA tax, contact your employer.

deposit.

Your employer will figure and collect the

Note. Your choice of direct deposit is

RRTA tax.

Line 22 — Amount overpaid. If line

only valid for the current year. You can

22 is under $1, we will send a refund

You may be charged a penalty

choose another method to receive your

equal to 50% of the social

only on written request.

refund next year.

security and Medicare tax due

CAUTION

IRA. You can have your refund (or

If the amount you overpaid is

on tips you received but did not report

part of it) directly deposited to a

TIP

large, you may want to

to your employer.

traditional IRA, Roth IRA, or SEP-IRA,

decrease the amount of income

Form 8919. If you are an employee

tax withheld from your pay by filing a

but not a SIMPLE IRA. You must

who received wages from an employer

establish the IRA at a bank or other

new Form W-4. See Income Tax

who did not withhold social security and

financial institution before you request

Withholding and Estimated Tax

Medicare tax from your wages, use

Payments for 2011 on page 11.

direct deposit. Make sure your direct

Form 8919 to figure your share of the

deposit will be accepted. You must also

Refund offset. If you owe past-due

unreported tax. Include on line 16 the

notify the trustee or custodian of your

federal tax, state income tax, child

amount from line 13 of Form 8919.

account of the year to which the deposit

support, spousal support, or certain

Include the amount from line 6 of Form

is to be applied (unless the trustee or

federal nontax debts, such as student

8919 on Form 1040NR-EZ, line 3.

custodian will not accept a deposit for

loans, all or part of the overpayment on

2010). If you do not, the trustee or

line 22 may be used (offset) to pay the

custodian can assume the deposit is for

Payments

past-due amount. Offsets for federal

the year during which you are filing the

taxes are made by the IRS. All other

return. For example, if you file your

Lines 18a and 18b — Federal income

offsets are made by the Treasury

2010 return during 2011 and do not

tax withheld. Enter on line 18a the

Department’s Financial Management

notify the trustee or custodian in

total amount shown as federal income

Service (FMS). For federal tax offsets,

advance, the trustee or custodian can

tax withheld on your Form(s) W-2 and

you will receive a notice from the IRS.

assume the deposit to your IRA is for

1099-R. The amount(s) withheld should

For all other offsets, you will receive a

2011. If you designate your deposit to

be shown in box 2 of your Form(s) W-2

notice from FMS. To find out if you may

be for 2010, you must verify that the

and box 4 of your Form(s) 1099-R.

have an offset or if you have any

deposit was actually made to the

Enter on line 18b the total amount

questions about it, contact the agency

account by the due date of the return

shown as federal income tax withheld

to which you owe the debt.

(without regard to extensions). If the

on your Form(s) 1042-S. The amount(s)

Lines 23a through 23e — Amount

deposit is not made by that date, the

withheld should be shown in box 9 of

refunded to you. If you want to check

deposit is not an IRA contribution for

your Form(s) 1042-S. Attach all Form(s)

the status of your refund, see page 11.

2010.

W-2 and 1042-S to the front of your

Before checking the status of your

return. Attach Form(s) 1099-R to the

refund, please wait at least 3 to 4

You may be able to contribute

front of your return if federal income tax

weeks after you mail your return.

up to $5,000 ($6,000 if age 50

was withheld.

or older at the end of 2010) to a

CAUTION

Line 19 — 2010 estimated tax

traditional IRA or Roth IRA for 2010.

DIRECT

DEPOSIT

payments. Enter any estimated

The limit for 2011 is also $5,000

Simple. Safe. Secure.

federal income tax payments you made

($6,000 if age 50 or older at the end of

Fast Refunds! Choose direct deposit — a

using Form 1040-ES (NR) for 2010.

2011). You may owe a penalty if your

fast, simple, safe, secure way to have your

Include any overpayment that you

contributions exceed these limits.

refund deposited automatically to your

applied to your 2010 estimated tax

checking or savings account, including an

For more information on IRAs, see

from:

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individual retirement arrangement (IRA).

Pub. 590.

Your 2009 return, or

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An amended return (Form 1040X).

TreasuryDirect® You can request a

If you want us to directly deposit the

Name change. If you changed your

deposit of your refund (or part of it) to a

amount shown on line 23a to your

name because of marriage, divorce,

Treasury Direct® online account to buy

checking or savings account, including

etc., and you made estimated tax

U.S. Treasury marketable securities

an IRA, at a U.S. bank or other financial

payments using your former name,

and savings bonds. For more

institution (such as a mutual fund,

attach a statement to the front of

information, go to

brokerage firm, or credit union) in the

Form 1040NR-EZ. On the statement,

United States:

list all of the payments you made in

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Form 8888. You can have your refund

Complete lines 23a through 23d (if

2010 and show the name(s) and

directly deposited into more than one

you want your refund deposited to only

identifying number(s) under which you

account or use it to buy up to $5,000 in

one account), or

made them.

•

paper series I savings bonds. You do

Check the box on line 23a and attach

Line 20 — Credit for amount paid with

not need a TreasuryDirect® account to

Form 8888 if you want to split the direct

Form 1040-C. Enter any amount you

do this. For more information, see the

deposit of your refund into more than

paid with Form 1040-C for 2010.

Form 8888 instructions.

one account or use all or part of your

Line 21 — Total payments. Add

refund to buy paper series I savings

Line 23b. The routing number must

lines 18a through 20. Enter the total on

bonds.

be nine digits. The first two digits must

line 21.

be 01 through 12 or 21 through 32. On

If you do not want your refund

Amount paid with request for

the sample check on page 8, the

directly deposited to your account, do

extension of time to file. If you filed

routing number is 250250025. Rufus

not check the box on line 23a. Draw a

Form 4868 to get an automatic

and Mary Maple would use that routing

line through the boxes on lines 23b and

extension of time to file

number unless their financial institution

23d. We will send you a check instead.

Form 1040NR-EZ, include in the total

instructed them to use a different

Why Use Direct Deposit?

on line 21 any amount you paid with

routing number for direct deposits.

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that form or by the electronic federal tax

You get your refund faster by direct

payment system or credit or debit card.

deposit than you do by check.

Ask your financial institution for the

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If you paid by credit or debit card, do

Payment is more secure. There is no

correct routing number to enter on line

not include on line 21 the convenience

check that can get lost or stolen.

23b if:

•

fee you were charged. On the dotted

It is more convenient. You do not

The routing number on a deposit slip

line next to line 21, enter “Form 4868”

have to make a trip to the bank to

is different from the routing number on

and show the amount paid.

deposit your check.

your checks,

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Instructions for Form 1040NR-EZ (2010)

Instructions For Form 1040nr-Ez - 2010 Page 7

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