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(such as your tax preparer’s own

Sample Check

account).

•

You file your 2011 return after

December 31, 2012.

Sample Check—Lines 23b Through 23d

The IRS is not responsible for a

lost refund if you enter the

1234

RUFUS MAPLE

wrong account information.

CAUTION

MARY MAPLE

Check with your financial institution to

15-0000/0000

123 Main Street

get the correct routing and account

Anyplace, LA 70000

numbers and to make sure your direct

deposit will be accepted.

PAY TO THE

ORDER OF

Line 23e. If you want your refund

mailed to an address not listed on

DOLLARS

page 1 of Form 1040NR-EZ, enter that

Routing

Account

address here. See Foreign address,

number

ANYPLACE BANK

Do not include

earlier, for information on entering a

Anyplace, LA 70000

(line 23b)

(line 23d)

the check number

foreign address.

For

Note. If the address on page 1 is not

in the United States, you can enter an

:202020 "’ 86 " . 1234

:250250025

address in the United States on line

23e. However, if the address on page 1

Note: The routing and account numbers may be in different places on your check.

is in the United States, the IRS cannot

mail a refund to a different address in

direct deposit. Make sure your direct

instructed them to use a different

the United States.

deposit will be accepted. You also must

routing number for direct deposits.

notify the trustee or custodian of your

Line 24 — Applied to your 2012

Ask your financial institution for the

account of the year to which the deposit

estimated tax. Enter on line 24 the

correct routing number to enter on line

is to be applied (unless the trustee or

amount, if any, of the overpayment on

23b if:

custodian will not accept a deposit for

line 22 you want applied to your 2012

•

The routing number on a deposit slip

2011). If you do not, the trustee or

estimated tax.

is different from the routing number on

custodian can assume the deposit is for

your checks,

This election to apply part or all

the year during which you are filing the

•

Your deposit is to a savings account

of the amount overpaid to your

return. For example, if you file your

that does not allow you to write checks,

2012 estimated tax cannot be

2011 return during 2012 and do not

CAUTION

changed later.

notify the trustee or custodian in

•

Your checks state they are payable

advance, the trustee or custodian can

through a financial institution different

assume the deposit to your IRA is for

from the one at which you have your

Amount You Owe

2012. If you designate your deposit to

checking account.

be for 2011, you must verify that the

Line 25 — Amount you owe.

Line 23c. Check the appropriate

deposit was actually made to the

box for the type of account. Do not

account by the due date of the return

To save interest and penalties,

check more than one box. If the deposit

(without regard to extensions). If the

pay your taxes in full by the due

TIP

is to an account such as an IRA, health

deposit is not made by that date, the

date of your return (see When

savings account, brokerage account, or

deposit is not an IRA contribution for

To File, earlier). You do not have to pay

other similar account, ask your financial

2011.

if line 25 is under $1.

institution whether you should check

You may be able to contribute

Include any estimated tax penalty

the “Checking” or “Savings” box. You

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

from line 26 in the amount you enter on

must check the correct box to ensure

or older at the end of 2011) to a

line 25.

your deposit is accepted. For a

CAUTION

traditional IRA or Roth IRA for 2011.

TreasuryDirect® online account, check

You can pay by check, money order,

The limit for 2012 is also $5,000

the “Savings” box.

credit or debit card, or the electronic

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

Line 23d. The account number

federal tax payment system (EFTPS).

2012). You may owe a penalty if your

can be up to 17 characters (both

Do not include any estimated tax

contributions exceed these limits.

numbers and letters). Include hyphens

payment for 2012 in this payment.

For more information on IRAs, see

but omit spaces and special symbols.

Instead, make the estimated tax

Pub. 590.

Enter the number from left to right and

payment separately.

TreasuryDirect® You can request a

leave any unused boxes blank. On the

To pay by check or money order.

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

sample check above, the account

Make your check or money order

Treasury Direct® online account to buy

number is 20202086. Do not include

payable to the “United States Treasury”

U.S. Treasury marketable securities

the check number.

for the full amount due. Do not send

and savings bonds. For more

cash. Do not attach the payment to

If the direct deposit to your

information, go to

your return. Write “2011 Form

account(s) is different from the amount

you expected, you will receive an

1040NR-EZ” and your name, address,

Form 8888. You can have your refund

daytime phone number, and SSN or

explanation in the mail about 2 weeks

directly deposited into more than one

ITIN on your payment.

after your refund is deposited.

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

To help us process your payment,

paper series I savings bonds. You do

Reasons Your Direct Deposit

enter the amount on the right side of

not need a TreasuryDirect® account to

Request May Be Rejected

the check like this: $ XXX.XX. Do not

do this. For more information, see the

use dashes or lines (for example, do

Form 8888 instructions.

If any of the following apply, your direct

not enter “$ XXX – ” or “$ XXX

”).

Line 23b. The routing number must

deposit request will be rejected and a

100

Bad check or payment. The penalty

be nine digits. The first two digits must

check will be sent instead.

•

be 01 through 12 or 21 through 32. On

Any numbers or letters on lines 23b

for writing a bad check to the IRS is

the sample check above, the routing

through 23d are crossed out or whited

$25 or 2% of the check, whichever is

number is 250250025. Rufus and Mary

out.

more. This penalty also applies to other

•

Maple would use that routing number

You request a deposit of your refund

forms of payment if the IRS does not

unless their financial institution

to an account that is not in your name

receive the funds.

-8-

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 8

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