Looking for a Form 1040nr-ez Templates? Download it for free!

Paid preparer must sign your return.

must be filed within 3 years after the

Other penalties. Other penalties can

Generally, anyone you pay to prepare

date the original return was filed or

be imposed for negligence, substantial

your return must sign it in the space

within 2 years after the date the tax was

understatement of tax, reportable

provided. The preparer must give you a

paid, whichever is later. But you may

transaction understatements, filing an

copy of the return for your records.

have more time to file Form 1040X if

erroneous refund claim, and fraud.

Someone who prepares your return but

you are physically or mentally unable to

Criminal penalties may be imposed for

does not charge you should not sign

manage your financial affairs. See

willful failure to file, tax evasion, or

your return.

Pub. 556 for details.

making a false statement. See Pub.

519 for details on some of these

Address Change

Interest and Penalties

penalties.

If you move after filing your return,

You do not have to figure the amount of

always notify the IRS in writing of your

Gift To Reduce Debt Held By

any interest or penalties you may owe.

new address. To do this, use Form

Because figuring these amounts can be

the Public

8822.

complicated, we will do it for you if you

If you wish to make such a gift, make a

want. We will send you a bill for any

Income Tax Withholding and

check payable to “Bureau of the Public

amount due.

Debt.” You can send it to: Bureau of the

Estimated Tax Payments for

If you include interest or penalties

Public Debt, Department G, P.O. Box

2008

(other than the estimated tax penalty)

2188, Parkersburg, WV 26106-2188. Or

If the amount you owe or the amount

with your payment, identify and enter

you can enclose the check with your

you overpaid is large, you may want to

the amount in the bottom margin of

income tax return when you file. Do not

file a new Form W-4 with your employer

Form 1040NR-EZ, page 1. Do not

add your gift to any tax you may owe.

to change the amount of income tax

include interest or penalties (other than

See Amount You Owe beginning on

withheld from your 2008 pay. For

the estimated tax penalty) in the

page 8 for details on how to pay any

details on how to complete Form W-4,

amount you owe on line 25.

tax you owe.

see the Instructions for Form 8233.

Interest. We will charge you interest

You may be able to deduct this

In general, you do not have to make

on taxes not paid by their due date,

TIP

gift on your 2008 tax return as a

estimated tax payments if you expect

even if an extension of time to file is

charitable contribution. But you

that your 2008 Form 1040NR-EZ will

granted. We will also charge you

must file Form 1040NR to do so.

show a tax refund or a tax balance due

interest on penalties imposed for failure

the IRS of less than $1,000. If your total

to file, negligence, fraud, substantial

Taxpayer Assistance

estimated tax for 2008 is $1,000 or

valuation misstatements, substantial

more, see Form 1040-ES (NR). It has a

IRS assistance is available to help you

understatements of tax, and reportable

worksheet you can use to see if you

prepare your return. But you should

transaction understatements. Interest is

have to make estimated tax payments.

know that you are responsible for the

charged on the penalty from the due

However, if you expect to be a resident

accuracy of your return. If we do make

date of the return (including

of Puerto Rico during all of 2008 and

an error, you are still responsible for the

extensions).

you must pay estimated tax, use

payment of the correct tax.

Penalty for late filing. If you do not

Form 1040-ES.

file your return by the due date

In the United States, you may call

How Long Should Records

(including extensions), the penalty is

1-800-829-1040. For TTY/TDD help,

usually 5% of the amount due for each

Be Kept?

call 1-800-829-4059. If overseas, you

month or part of a month your return is

may call 215-516-2000

Keep a copy of your tax return,

late, unless you have a reasonable

(English-speaking only). This number is

worksheets you used, and records of all

explanation. If you do, attach it to your

not toll free.

items appearing on it (such as Forms

return. The penalty can be as much as

W-2, 1099, and 1042-S) until the

If you wish to write instead of call,

25% of the tax due. The penalty is 15%

statute of limitations runs out for that

please address your letter to: Internal

per month, up to a maximum of 75%, if

return. Usually, this is 3 years from the

Revenue Service, International Section,

the failure to file is fraudulent. If your

date the return was due or filed or 2

P.O. Box 920, Bensalem, PA

return is more than 60 days late, the

years from the date the tax was paid,

19020-8518. Make sure you include

minimum penalty will be $100 or the

whichever is later. You should keep

your identifying number (defined on

amount of any tax you owe, whichever

some records longer. For example,

page 4) when you write.

is smaller.

keep property records (including those

Penalty for late payment of tax. If

on your home) as long as they are

Assistance in answering tax

you pay your taxes late, the penalty is

questions and filling out tax returns is

needed to figure the basis of the

usually

of 1% of the unpaid amount

original or replacement property. For

also available in person from IRS

for each month or part of a month the

more details, see Pub. 552.

offices in London, Paris, and Frankfurt.

tax is not paid. The penalty can be as

The offices generally are located in the

Requesting a Copy of Your

much as 25% of the unpaid amount. It

U.S. embassies or consulates.

Tax Return

applies to any unpaid tax on the return.

The IRS conducts an overseas

This penalty is in addition to interest

If you need a copy of your tax return,

taxpayer assistance program during the

charges on late payments.

use Form 4506. There is a $39 fee

filing season (January to mid-June). To

(subject to change) for each return

Penalty for frivolous return. In

find out if IRS personnel will be in your

requested. If your main home, principal

addition to any other penalties, the law

area, contact the consular office at the

place of business, or tax records are

imposes a penalty of $5,000 for filing a

nearest U.S. embassy.

located in a Presidentially declared

frivolous return. A frivolous return is one

disaster area, this fee will be waived. If

that does not contain information

Solving problems. You can get

you want a free transcript of your tax

needed to figure the correct tax or

face-to-face help solving tax problems

return or account, use Form 4506-T or

shows a substantially incorrect tax

every business day in IRS Taxpayer

call us at 1-800-829-1040.

because you take a frivolous position or

Assistance Centers. An employee can

desire to delay or interfere with the tax

explain IRS letters, request adjustments

Amended Return

laws. This includes altering or striking

to your account, or help you set up a

File Form 1040X to change a return

out the preprinted language above the

payment plan. Call your local Taxpayer

you already filed. Also, use

space where you sign. For a list of

Assistance Center for an appointment.

Form 1040X if you filed

positions identified as frivolous, see

To find the number, go to

Form 1040NR-EZ and you should have

Notice 2007-30, 2007-14 I.R.B. 883,

localcontacts or look in a U.S. phone

filed a Form 1040, 1040A, or 1040EZ,

available at irb/

book under “United States Government,

or vice versa. Generally, Form 1040X

2007-14_IRB/ar20.html.

Internal Revenue Service.”

-10-

Instructions for Form 1040NR-EZ

Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - Internal Revenue Service - 2007 Page 10

Related Articles

Related forms

Related Categories