Instructions For Form 1040nr-Ez U.s. Income Tax Return

Line 27 — Estimated tax penalty. You

the paid preparer who signed your

exemptions under articles 20 and 21

may owe this penalty if:

return to discuss it with the IRS, just

may not extend beyond 5 tax years

•

Line 26 is at least $1,000 and it is

enter “Preparer” in the space for the

from the date you entered the United

more than 10% of the tax shown on

designee’s name. You do not have to

States as a student. If article 21,

your return, or

provide the other information

paragraph 4, of that treaty applies,

•

You did not pay enough estimated

requested.

enter in item E the date you entered the

tax by any of the due dates. This is true

United States as a student.

If you check the “Yes” box, you are

even if you are due a refund.

authorizing the IRS to call the designee

Item J

The “tax shown on your return” is the

to answer any questions that may arise

If you are a resident of a treaty country

amount on line 17 minus any tax shown

during the processing of your return.

(that is, you qualify as a resident of that

on Form 4137.

You are also authorizing the designee

country within the meaning of the tax

to:

Exception. You will not owe the

•

treaty between the United States and

Give the IRS any information that is

penalty if your 2005 tax return was for a

that country), you must know the terms

missing from your return,

tax year of 12 full months and either of

•

of the tax treaty between the United

Call the IRS for information about the

the following applies.

States and the treaty country to

processing of your return or the status

1. You had no tax shown on your

properly complete item J. You may

of your refund or payment(s),

2005 return and you were a U.S. citizen

•

download the complete text of most

Receive copies of notices or

or resident for all of 2005, or

U.S. tax treaties at

transcripts related to your return, upon

2. The total of lines 18, 19, and 20

Technical explanations for many of

request, and

on your 2006 return is at least as much

•

those treaties are also available at that

Respond to certain IRS notices about

as the tax shown on your 2005 return.

site. Also, see Pub. 901 for a quick

math errors, offsets, and return

Your estimated tax payments for 2006

reference guide to the provisions of

preparation.

must have been made on time and for

U.S. tax treaties.

You are not authorizing the designee

the required amount.

If you are claiming treaty benefits on

to receive any refund check, bind you

Form 1040NR-EZ, you must provide all

to anything (including any additional tax

If your 2005 adjusted gross

of the information requested in item J.

liability), or otherwise represent you

income was over $150,000

before the IRS. If you want to expand

If you are claiming tax treaty

(over $75,000 if you checked

CAUTION

the designee’s authorization, see

filing status box 2 for 2006), item (2)

benefits and you failed to submit

Pub. 947.

adequate documentation to a

applies only if the total of lines 18, 19,

CAUTION

withholding agent, you must attach all

and 20 on your 2006 return is at least

The authorization will automatically

110% of the tax shown on your 2005

information that would have otherwise

end no later than the due date (without

been required on the withholding

return.

regard to extensions) for filing your

document (for example, all information

2007 tax return (see When To File on

Figuring the penalty. If the

required on Form W-8BEN or

page 2). If you wish to revoke the

Exception above does not apply and

Form 8233).

authorization before it ends, see Pub.

you choose to figure the penalty

947.

yourself, see Form 2210 to find out if

you owe the penalty. If you do, you can

Reminders

use the form to figure the amount.

Other Information

Enter the penalty on Form

Sign and Date Your Return

(Page 2)

1040NR-EZ, line 27. Add the penalty to

Form 1040NR-EZ is not considered a

any tax due and enter the total on line

valid return unless you sign it. You can

26. If you are due a refund, subtract the

Item D

have an agent in the United States

penalty from the overpayment you

Enter the type of U.S. visa (for

prepare and sign your return if you

show on line 23. Do not file Form 2210

example, F, J, M, etc.) you used to

could not do so for one of the following

with your return unless Form 2210

enter the United States. Also enter your

reasons:

indicates that you must do so. Instead,

•

current nonimmigrant status. For

You were ill.

keep it for your records.

•

example, enter your current

You were not in the United States at

Because Form 2210 is

nonimmigrant status shown on your

any time during the 60 days before the

TIP

complicated, you can leave line

current U.S. Citizenship and

return was due.

•

27 blank and the IRS will figure

Immigration Services (USCIS) Form

For other reasons that you explained

the penalty and send you a bill. We will

I-94, Arrival-Departure Record. If your

in writing to the Internal Revenue

not charge you interest on the penalty if

status has changed while in the United

Service Center, Austin, TX 73301-0215,

you pay by the date specified on the

States, enter the date of change. If your

U.S.A., and that the IRS approved.

bill. If your income varied during the

status has not changed, enter “N/A.”

A return prepared by an agent must

year, the annualized income installment

be accompanied by a power of

Item E

method may reduce the amount of your

attorney. Form 2848 may be used for

penalty. But you must file Form 2210

You are generally required to enter

this purpose.

because the IRS cannot figure your

your date of entry into the United States

Be sure to date your return and

penalty under this method. See the

that pertains to your current

Instructions for Form 2210 for other

show your occupation in the United

nonimmigrant status (for example, the

States in the space provided. If you

situations in which you may be able to

date of arrival shown on your most

have someone prepare your return, you

lower your penalty by filing Form 2210.

recent USCIS Form I-94).

are still responsible for the correctness

Exception. If you are claiming a tax

of the return.

treaty benefit that is determined by

Third Party Designee

Child’s return. If your child cannot

reference to more than one date of

sign the return, you can sign the child’s

If you want to allow a friend, family

arrival, enter the earlier date of arrival.

name in the space provided. Then, add

member, or any other person you

For example, you are currently claiming

“By (your signature), parent for minor

choose to discuss your 2006 tax return

treaty benefits (as a teacher) under

child.”

with the IRS, check the “Yes” box in the

article 20 of the tax treaty between the

“Third Party Designee” area of your

United States and the Republic of

Paid preparer must sign your return.

return. Also, enter the designee’s

Korea (South Korea). You previously

Generally, anyone you pay to prepare

name, U.S. phone number, and any

claimed treaty benefits (as a student)

your return must sign it in the space

five numbers the designee chooses as

under article 21 of that treaty. Under

provided. The preparer must give you a

his or her personal identification

article 21, paragraph 4, of that treaty,

copy of the return for your records.

number (PIN). But if you want to allow

the combination of consecutive

Someone who prepares your return but

-9-

Instructions for Form 1040NR-EZ

Instructions For Form 1040nr-Ez U.s. Income Tax Return - 2006 Page 9

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