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To pay by credit or debit card or

1. You had no tax shown on your

If you check the “Yes” box, you are

EFTPS. For information on these

2010 return and you were a U.S. citizen

authorizing the IRS to call the designee

payment options, go to

or resident for all of 2010.

to answer any questions that may arise

2. Line 21 on your 2011 return is at

during the processing of your return.

least 100% of the tax shown on your

You also are authorizing the designee

You may need to (a) increase

2010 return. (But see Caution below.)

to:

•

the amount of income tax

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Your estimated tax payments for 2011

Give the IRS any information that is

withheld from your pay by filing

must have been made on time and for

missing from your return,

•

a new Form W-4 or (b) make estimated

the required amount.

Call the IRS for information about the

tax payments for 2012. See Income

processing of your return or the status

Tax Withholding and Estimated Tax

of your refund or payment(s),

If your 2010 AGI was over

•

Payments for 2012 in General

Receive copies of notices or

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

Information, later.

transcripts related to your return, upon

checked filing status box 2 for

CAUTION

request, and

2011), item (2) applies only if line 21 on

What if you cannot pay? If you

•

Respond to certain IRS notices about

your 2011 tax return is at least 110% of

cannot pay the full amount shown on

math errors, offsets, and return

the tax shown on your 2010 return. This

line 25 when you file, you can ask for:

•

preparation.

rule does not apply to farmers and

An installment agreement, or

•

fishermen.

An extension of time to pay.

You are not authorizing the designee

Installment agreement. Under an

For most people, the “tax shown on

to receive any refund check, bind you

installment agreement, you can pay all

your 2010 return” is the amount on your

to anything (including any additional tax

or part of the tax you owe in monthly

2010 Form 1040NR-EZ, line 15.

liability), or otherwise represent you

installments. However, even if your

before the IRS. If you want to expand

Figuring the penalty. If the

request to pay in installments is

the designee’s authorization, see

Exception above does not apply and

granted, you will be charged interest

Pub. 947, Practice Before the IRS and

you choose to figure the penalty

and may be charged a late payment

Power of Attorney.

yourself, see Form 2210 (or 2210-F for

penalty on the tax not paid by the due

farmers or fishermen) to find out if you

The authorization will automatically

date (without extensions). You also

owe the penalty. If you do, you can use

end no later than the due date (without

must pay a fee. To limit the interest and

the form to figure the amount.

regard to extensions) for filing your

penalty charges, pay as much of the

2012 tax return (see When To File,

tax as possible when you file. But

Enter the penalty on line 26. Add the

earlier). If you want to revoke the

penalty to any tax due and enter the

before requesting an installment

authorization before it ends, see Pub.

agreement, you should consider other

total on line 25.

947.

less costly alternatives, such as a bank

However, if you have an

loan or credit card payment.

overpayment on line 22, subtract the

To ask for an installment agreement,

penalty from the amount you otherwise

Sign Your Return

you can apply online or use Form 9465

would enter on line 23a or line 24.

or Form 9465-FS. To apply online, go

Lines 23a, 24, and 26 must equal line

Form 1040 NR-EZ is not considered a

to IRS.gov and click on “Tools” and

22.

valid return unless you sign it. Be sure

then “Online Payment Agreement.”

to date your return and enter your

If the penalty is more than the

occupation(s) in the United States. If

Extension of time to pay. If paying

overpayment on line 22, enter -0- on

you have someone prepare your return,

the tax when it is due would cause you

lines 23a and 24. Then subtract line 22

you are still responsible for the

an undue hardship, you can ask for an

from line 26 and enter the result on line

correctness of the return. If your return

extension of time to pay by filing Form

25.

is signed by a representative for you,

1127, Application for Extension of Time

Do not file Form 2210 with your

you must have a power of attorney

for Payment of Tax Due to Undue

return unless Form 2210 indicates that

attached that specifically authorizes the

Hardship, on or before the due date

you must do so. Instead, keep it for

representative to sign your return. To

(without regard to extensions) for filing

your records.

do this, you can use Form 2848.

your return. An extension generally will

not be granted for more than 6 months.

Because Form 2210 is

You can have an agent in the United

You will be charged interest on the tax

complicated, you can leave line

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States prepare and sign your return if

not paid by the due date (without

26 blank and the IRS will figure

you could not do so for one of the

regard to extensions) for filing your

the penalty and send you a bill. We will

following reasons:

return. You must pay the tax before the

•

not charge you interest on the penalty if

You were ill.

extension runs out. If you do not,

you pay by the date specified on the

•

You were not in the United States at

penalties may be imposed.

bill. If your income varied during the

any time during the 60 days before the

year, the annualized income installment

return was due.

If the due date is April 17, 2012,

method may reduce the amount of your

•

For other reasons that you explained

and you pay after April 17,

penalty. But you must file Form 2210

in writing to the Department of the

2012, you will be charged

CAUTION

because the IRS cannot figure your

Treasury; Internal Revenue Service;

interest on the tax not paid by April 15,

penalty under this method. See the

Austin, TX 73301-0215, and that the

2012.

Instructions for Form 2210 for other

IRS approved.

Line 26 — Estimated tax penalty.

situations in which you may be able to

You may owe this penalty if:

Child’s return. If your child cannot

lower your penalty by filing Form 2210.

•

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

sign the return, either parent can sign

more than 10% of the tax shown on

the child’s name in the space provided.

your return, or

Third Party Designee

Then enter “By (your signature), parent

•

You did not pay enough estimated

for minor child.”

If you want to allow your preparer, a

tax by any of the due dates. This is true

Paid preparer must sign your return.

friend, family member, or any other

even if you are due a refund.

person you choose to discuss your

Generally, anyone you pay to prepare

The “tax shown on your return” is the

2011 tax return with the IRS, check the

your return must sign it and include

amount on your 2011 Form

“Yes” box in the “Third Party Designee”

their preparer tax identification number

1040NR-EZ, line 15.

area of your return. Also, enter the

(PTIN) in the space provided. The

Exception. You will not owe the

designee’s name, U.S. phone number,

preparer must give you a copy of the

penalty if your 2010 tax return was for a

and any five digits the designee

return for your records. Someone who

tax year of 12 full months and either of

chooses as his or her personal

prepares your return but does not

the following applies.

identification number (PIN).

charge you should not sign your return.

-9-

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 9

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