Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2011 Page 12
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25for help in filing
available at
National Taxpayer Advocate helpline at
those returns. Send the return to the
1-877-777-4778 or TTY/TDD
address that applies to you in the latest
1-800-829-4059.
Other penalties. Other penalties can
Form 1040NR-EZ instructions. For
Protect yourself from suspicious
be imposed for negligence, substantial
example, if you are filing a 2008 return
emails or phishing schemes.
understatement of tax, reportable
in 2012, use the address in Where To
transaction understatements, filing an
Phishing is the creation and use of
File, earlier. However, if you got an IRS
erroneous refund claim, and fraud.
email and websites designed to mimic
notice, mail the return to the address in
Criminal penalties may be imposed for
legitimate business emails and
the notice.
websites. The most common form is the
willful failure to file, tax evasion, or
making a false statement. See Pub.
act of sending an email to a user falsely
519 for details on some of these
claiming to be an established legitimate
Interest and Penalties
enterprise in an attempt to scam the
penalties.
You do not have to figure the amount of
user into surrendering private
any interest or penalties you may owe.
information that will be used for identity
How Long Should Records
Because figuring these amounts can be
theft.
Be Kept?
complicated, we will do it for you if you
The IRS does not initiate contacts
want. We will send you a bill for any
Keep a copy of your tax return,
with taxpayers via emails. Also, the IRS
amount due.
worksheets you used, and records of all
does not request detailed personal
items appearing on it (such as Forms
If you include interest or penalties
information through email or ask
W-2, 1042-S, and 1099) until the
(other than the estimated tax penalty)
taxpayers for the PIN numbers,
statute of limitations runs out for that
passwords, or similar secret access
with your payment, identify and enter
return. Usually, this is 3 years from the
the amount in the bottom margin of
information for their credit card, bank,
date the return was due or filed or 2
Form 1040NR-EZ, page 1. Do not
or other financial accounts.
years from the date the tax was paid,
include interest or penalties (other than
If you receive an unsolicited email
whichever is later. You should keep
the estimated tax penalty) in the
claiming to be from the IRS, forward the
some records longer. For example,
amount you owe on line 25.
message to phishing@irs.gov. You also
keep property records (including those
may report misuse of the IRS name,
Interest. We will charge you interest
on your home) as long as they are
logo, forms, or other IRS property to the
on taxes not paid by their due date,
needed to figure the basis of the
Treasury Inspector General for Tax
even if an extension of time to file is
original or replacement property. For
Administration toll-free at
granted. We also will charge you
more details, see What Records Should
1-800-366-4484 or TTY/TDD
interest on penalties imposed for failure
I Keep in chapter 1 of Pub. 17.
1-800-877-8339. You can forward
to file, negligence, fraud, substantial
suspicious emails to the Federal Trade
valuation misstatements, substantial
Secure Your Tax Records
Commission at
spam@uce.gov
or
understatements of tax, and reportable
contact them at
or
transaction understatements. Interest is
from Identity Theft
1-877-IDTHEFT (1-877-438-4338) or
charged on the penalty from the due
Identity theft occurs when someone
TTY/TDD 1-866-653-4261.
date of the return (including
uses your personal information, such as
extensions).
Visit IRS.gov and enter “identity
your name, social security number
theft” in the search box to learn more
Penalty for late filing. If you do not
(SSN), individual taxpayer identification
about identity theft and how to reduce
file your return by the due date
number (ITIN), or other identifying
your risk.
(including extensions), the penalty is
information, without your permission, to
usually 5% of the amount due for each
commit fraud or other crimes. An
month or part of a month your return is
What Are Your Rights As A
identity thief may use your SSN to get a
late, unless you have a reasonable
job or may file a tax return using your
Taxpayer?
explanation. If you do, include it with
SSN to receive a refund.
You have the right to be treated fairly,
your return. The penalty can be as
To reduce your risk:
professionally, promptly, and
much as 25% of the tax due. The
•
Protect your SSN or ITIN,
courteously by IRS employees. Our
penalty is 15% per month, up to a
•
Ensure your employer is protecting
goal at the IRS is to protect your rights
maximum of 75%, if the failure to file is
your SSN or ITIN, and
so that you will have the highest
fraudulent. If your return is more than
•
Be careful when choosing a tax
confidence in the integrity, efficiency,
60 days late, the minimum penalty will
preparer.
and fairness of our tax system. To
be $135 or the amount of any tax you
If your tax records are affected by
ensure that you always receive such
owe, whichever is smaller.
identity theft and you receive a notice
treatment, you should know about the
Penalty for late payment of tax. If
from the IRS, respond right away to the
many rights you have at each step of
you pay your taxes late, the penalty is
name and phone number printed on the
the tax process. For details, see Pub. 1,
usually
/
of 1% of the unpaid amount
1
2
IRS notice or letter.
Your Rights As A Taxpayer.
for each month or part of a month the
If your tax records are not currently
tax is not paid. The penalty can be as
affected by identity theft but you think
Other Ways To Get Help
much as 25% of the unpaid amount. It
you are at risk due to a lost or stolen
applies to any unpaid tax on the return.
purse or wallet, questionable credit card
Send Us Your Written Tax
This penalty is in addition to interest
activity or credit report, etc., contact the
charges on late payments.
Questions
IRS Identity Protection Specialized Unit
Penalty for frivolous return. In
You should get an answer in about 30
at 1-800-908-4490 or submit Form
addition to any other penalties, the law
days. For the mailing address, call us at
14039.
imposes a penalty of $5,000 for filing a
1-800-829-1040 (TTY/TDD
For more information, see Pub.
frivolous return. A frivolous return is one
1-800-829-4059). Do not send
4535, Identity Theft Prevention and
that does not contain information
questions with your return.
Victim Assistance.
needed to figure the correct tax or
Research Your Tax Questions
shows a substantially incorrect tax
Victims of identity theft who are
Online
because you take a frivolous position or
experiencing economic harm or a
desire to delay or interfere with the tax
systemic problem, or are seeking help
You can find answers to many of your
laws. This includes altering or striking
in resolving tax problems that have not
tax questions online. Go to
out the preprinted language above the
been resolved through normal
. At the top of
space where you sign. For a list of
channels, may be eligible for Taxpayer
the page click on “International
positions identified as frivolous, see
Advocate Service (TAS) assistance.
Taxpayers” and then “Help With Tax
Notice 2010-33, 2010-17 I.R.B. 609,
You can reach TAS by calling the
Questions - International Taxpayers.”
-12-
Instructions for Form 1040NR-EZ (2011)
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