Instructions For Form 1040nr-Ez - 2010 (Page 9 of 24) in pdf

•

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

Then, enter “By (your signature), parent

Third Party Designee

more than 10% of the tax shown on

for minor child.”

your return, or

Paid preparer must sign your return.

If you want to allow your preparer, a

•

You did not pay enough estimated

Generally, anyone you pay to prepare

friend, family member, or any other

tax by any of the due dates. This is true

your return must sign it in the space

person you choose to discuss your

even if you are due a refund.

provided and fill in the Paid Preparer

2010 tax return with the IRS, check the

Use Only area. The preparer must give

The “tax shown on your return” is the

“Yes” box in the “Third Party Designee”

you a copy of the return for your

amount on your 2010 Form

area of your return. Also, enter the

records. Someone who prepares your

1040NR-EZ, line 15.

designee’s name, U.S. phone number,

return but does not charge you should

and any five digits the designee

Exception. You will not owe the

not sign your return.

chooses as his or her personal

penalty if your 2009 tax return was for a

identification number (PIN).

tax year of 12 full months and either of

the following applies.

If you check the “Yes” box, you are

Instructions for

authorizing the IRS to call the designee

1. You had no tax shown on your

Schedule OI, Other

to answer any questions that may arise

2009 return and you were a U.S. citizen

during the processing of your return.

or resident for all of 2009.

Information

You also are authorizing the designee

2. Line 21 on your 2010 return is at

to:

least 100% of the tax shown on your

Answer all questions.

•

Give the IRS any information that is

2009 return. (But see Caution below.)

Item A

missing from your return,

Your estimated tax payments for 2010

•

Call the IRS for information about the

must have been made on time and for

List all countries of which you were a

processing of your return or the status

the required amount.

citizen or national during the tax year.

of your refund or payment(s),

•

Receive copies of notices or

Item B

If your 2009 AGI was over

transcripts related to your return, upon

$150,000 (over $75,000 if you

List the country in which you claimed

request, and

checked filing status box 2 for

residence for tax purposes during the

CAUTION

•

Respond to certain IRS notices about

2010), item (2) applies only if line 21 on

tax year.

math errors, offsets, and return

your 2010 tax return is at least 110% of

preparation.

Item C

the tax shown on your 2009 return. This

rule does not apply to farmers and

You are not authorizing the designee

If you have completed immigration

fishermen.

to receive any refund check, bind you

Form I-485 and submitted the form to

to anything (including any additional tax

the U.S. Citizenship and Immigration

For most people, the “tax shown on

liability), or otherwise represent you

Services, you have applied to become

your 2009 return” is the amount on your

before the IRS. If you want to expand

2009 Form 1040NR-EZ, line 15.

a green card holder (lawful permanent

the designee’s authorization, see

resident) of the United States.

Figuring the penalty. If the

Pub. 947, Practice Before the IRS and

Exception above does not apply and

Item D

Power of Attorney.

you choose to figure the penalty

If you checked “Yes” for D1 or D2, you

The authorization will automatically

yourself, see Form 2210 (or 2210-F for

may be a U.S. tax expatriate and

end no later than the due date (without

farmers or fishermen) to find out if you

special rules may apply to you. See

regard to extensions) for filing your

owe the penalty. If you do, you can use

Expatriation Tax in Pub. 519, chapter 4,

2011 tax return (see When To File on

the form to figure the amount.

for more information.

page 2). If you want to revoke the

Enter the penalty on line 26. Add the

authorization before it ends, see Pub.

Item E

penalty to any tax due and enter the

947.

total on line 25.

If you had a visa on the last day of the

tax year, enter your visa type.

However, if you have an

Signature

overpayment on line 22, subtract the

Examples are the following:

•

B-1 Visitor for business

penalty from the amount you otherwise

Form 1040 NR-EZ is not considered a

•

F-1 Students-academic institutions

would enter on line 23a or line 24.

valid return unless you sign it. Be sure

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Lines 23a, 24, and 26 must equal line

H-1B Temporary worker with

to date your return and enter your

specialty occupation

22.

occupation(s) in the United States. If

•

J-1 Exchange visitor

If the penalty is more than the

you have someone prepare your return,

overpayment on line 22, enter -0- on

you are still responsible for the

If you did not have a visa, enter your

lines 23a and 24. Then subtract line 22

correctness of the return. If your return

U.S. immigration status on the last day

from line 26 and enter the result on line

is signed by a representative for you,

of the tax year. For example, if you

25.

you must have a power of attorney

entered under the visa waiver program,

attached that specifically authorizes the

Do not file Form 2210 with your

enter “VWP”and the name of the Visa

representative to sign your return. To

return unless Form 2210 indicates that

Waiver Program Country.

do this, you can use Form 2848.

you must do so. Instead, keep it for

If you were are not present in the

your records.

You can have an agent in the United

United States on the last day of the tax

States prepare and sign your return if

year, and you have no U.S. immigration

Because Form 2210 is

you could not do so for one of the

status, enter “Not present in U.S.-No

TIP

complicated, you can leave line

following reasons:

U.S. immigration status.”

26 blank and the IRS will figure

•

You were ill.

the penalty and send you a bill. We will

•

Item F

You were not in the United States at

not charge you interest on the penalty if

any time during the 60 days before the

you pay by the date specified on the

If you ever changed your visa type or

return was due.

bill. If your income varied during the

U.S. immigration status, check the

•

For other reasons that you explained

year, the annualized income installment

“Yes” box. For example, you entered

in writing to the Department of the

method may reduce the amount of your

the United States in 2009 on an F-1

Treasury; Internal Revenue Service

penalty. But you must file Form 2210

visa as an academic student. During

Center; Austin, TX 73301-0215 U.S.A.,

because the IRS cannot figure your

2010, you changed to an H-1B visa as

and that the IRS approved.

penalty under this method. See the

a teacher. You will check the “Yes” box

Child’s return. If your child cannot

Instructions for Form 2210 for other

and enter on the dotted line “Changed

situations in which you may be able to

sign the return, either parent can sign

status from F-1 student to H-1B teacher

lower your penalty by filing Form 2210.

the child’s name in the space provided.

on August 20, 2010.”

-9-

Instructions for Form 1040NR-EZ (2010)

Instructions For Form 1040nr-Ez - 2010 Page 9

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