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taxes you paid or that were withheld

amount(s) withheld should be shown in

past-due amount. Offsets for federal

from your salary in 2011. If, during

box 2 of Form(s) W-2 and box 4 of

taxes are made by the IRS. All other

2011, you received any refunds of, or

Form(s) 1099-R. Attach all Form(s) W-2

offsets are made by the Treasury

credits for, income tax paid in earlier

to the front of your return. Attach

Department’s Financial Management

years, do not subtract them from the

Form(s) 1099-R to the front of your

Service (FMS). For federal tax offsets,

amount you deduct here. Instead, see

return if federal income tax was

you will receive a notice from the IRS.

the instructions for line 4, earlier.

withheld.

For all other offsets, you will receive a

notice from FMS. To find out if you may

Note. Residents of India who were

Line 18b. Enter on line 18b the

have an offset or if you have any

students or business apprentices may

total amount shown as federal income

questions about it, contact the agency

be able to take the standard deduction

tax withheld on Form(s) 1042-S. The

to which you owe the debt.

instead of their itemized deductions.

amount(s) withheld should be shown in

See Pub. 519 for details.

box 9 of your Form(s) 1042-S. Attach

Lines 23a through 23e — Amount

all Form(s) 1042-S to the front of your

refunded to you. If you want to check

Line 13 — Exemption deduction.

return.

the status of your refund, see Refund

Generally, you can take an exemption

Information, later. Before checking the

of $3,700 for yourself.

Refunds of taxes shown on

status of your refund, please wait at

Note. Residents of Canada, Mexico,

Form 1042-S may be delayed

least 3 to 4 weeks after you mail your

or South Korea, and U.S. nationals may

for up to 6 months. See Refund

CAUTION

return.

be able to claim exemptions for their

Information, later.

Refunds of tax withheld on a Form

dependents and, if married, their

Line 19 — 2011 estimated tax

1042-S. If you request a refund of tax

spouse. Residents of India who were

payments. Enter any estimated

withheld on a Form 1042-S, we may

students or business apprentices also

federal income tax payments you made

need additional time to process the

may be able to take exemptions for

using Form 1040-ES (NR) for 2011.

refund. Allow up to 6 months for these

their spouse and dependents. However,

Include any overpayment that you

refunds to be issued.

you must use Form 1040-NR if you

applied to your 2011 estimated tax

want to claim the additional

from:

exemptions.

DIRECT

DEPOSIT

•

Your 2010 return, or

•

Line 15 — Tax. Use the Tax Table,

An amended return (Form 1040X).

Simple. Safe. Secure.

later in these instructions, to figure your

Name change. If you changed your

Fast Refunds! Choose direct deposit — a

tax. Be sure you use the correct

fast, simple, safe, secure way to have your

name because of marriage, divorce,

column.

refund deposited automatically to your

etc., and you made estimated tax

Line 16 — Unreported social security

checking or savings account, including an

payments using your former name,

individual retirement arrangement (IRA).

and Medicare tax from Forms 4137

attach a statement to the front of

See IRA, later.

and 8919. Enter the total of any taxes

Form 1040NR-EZ. On the statement,

from Form 4137 and Form 8919. Check

list all of the payments you made in

the appropriate box(es).

If you want us to directly deposit the

2011 and show the name(s) and

amount shown on line 23a to your

identifying number(s) under which you

Form 4137. If you received tips of

checking or savings account, including

made them.

$20 or more in any month and you did

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

not report the full amount to your

Line 20 — Credit for amount paid with

institution (such as a mutual fund,

employer, you must pay the social

Form 1040-C. Enter any amount you

brokerage firm, or credit union) in the

security and Medicare or railroad

paid with Form 1040-C for 2011.

United States:

retirement (RRTA) tax on the

Line 21 — Total payments. Add

•

Complete lines 23b through 23d (if

unreported tips.

lines 18a through 20. Enter the total on

you want your refund deposited to only

Do not include the value of any

line 21.

one account), or

noncash tips, such as tickets or passes.

•

Amount paid with request for

Check the box on line 23a and attach

You do not pay social security and

extension of time to file. If you filed

Form 8888 if you want to split the direct

Medicare taxes or RRTA tax on these

Form 4868 to get an automatic

deposit of your refund into more than

noncash tips.

extension of time to file Form

one account or use all or part of your

To figure the social security and

1040NR-EZ, include in the total on line

refund to buy paper series I savings

Medicare tax, use Form 4137. If you

21 any amount you paid with that form

bonds.

owe RRTA tax, contact your employer.

or by the electronic federal tax payment

If you do not want your refund

Your employer will figure and collect the

system or credit or debit card. If you

directly deposited to your account, do

RRTA tax.

paid by credit or debit card, do not

not check the box on line 23a. Draw a

include on line 21 the convenience fee

You may be charged a penalty

line through the boxes on lines 23b and

you were charged. On the dotted line

equal to 50% of the social

23d. We will send you a check instead.

next to line 21, enter “Form 4868” and

security and Medicare or RRTA

Why Use Direct Deposit?

CAUTION

show the amount paid.

tax due on tips you received but did not

•

You get your refund faster by direct

report to your employer.

deposit than you do by check.

•

Form 8919. If you are an employee

Refund

Payment is more secure. There is no

who received wages from an employer

check that can get lost or stolen.

•

who did not withhold social security and

Line 22 — Amount overpaid. If line

It is more convenient. You do not

Medicare tax from your wages, use

22 is under $1, we will send a refund

have to make a trip to the bank to

Form 8919 to figure your share of the

only on written request.

deposit your check.

•

unreported tax. Include on line 16 the

It saves tax dollars. It costs the

If the amount you overpaid is

amount from line 13 of Form 8919.

government less to refund by direct

large, you may want to

TIP

Include the amount from line 6 of Form

deposit.

decrease the amount of income

8919 on Form 1040NR-EZ, line 3.

Note. Your choice of direct deposit is

tax withheld from your pay by filing a

only valid for the current year. You can

new Form W-4. See Income Tax

choose another method to receive your

Withholding and Estimated Tax

Payments

refund next year.

Payments for 2012, later.

Lines 18a and 18b — Federal income

Refund offset. If you owe past-due

IRA. You can have your refund (or

tax withheld. Enter all federal income

federal tax, state income tax, child

part of it) directly deposited to a

tax withheld on line 18a or 18b.

support, spousal support, or certain

traditional IRA, Roth IRA, or SEP-IRA,

Line 18a. Enter on line 18a the

federal nontax debts, such as student

but not a SIMPLE IRA. You must

total of any federal income tax withheld

loans, all or part of the overpayment on

establish the IRA at a bank or other

on your Form(s) W-2 and 1099-R. The

line 22 may be used (offset) to pay the

financial institution before you request

-7-

Instructions for Form 1040NR-EZ (2011)

Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2011 Page 7

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