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

To apply online, go to , use

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

claimed treaty benefits (as a student)

the pull-down menu under “I need to...”

“Third Party Designee” area of your

under article 21 of that treaty. Under

and select “Set Up a Payment Plan.” If

return. Also, enter the designee’s

article 21, paragraph 4, of that treaty,

you use Form 9465, you should receive

name, U.S. phone number, and any

the combination of consecutive

a response to your request to make

five numbers the designee chooses as

exemptions under articles 20 and 21

installment payments within 30 days.

his or her personal identification

may not extend beyond 5 tax years

But if you file your return after March

number (PIN). But if you want to allow

from the date you entered the United

31, it may take us longer to reply.

the paid preparer who signed your

States as a student. If article 21,

return to discuss it with the IRS, just

paragraph 4, of that treaty applies,

Line 26 — Estimated tax penalty.

enter “Preparer” in the space for the

enter in item E the date you entered the

You may owe this penalty if:

•

designee’s name. You do not have to

United States as a student.

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

provide the other information

more than 10% of the tax shown on

Item J

requested.

your return, or

•

You did not pay enough estimated

If you are a resident of a treaty country

If you check the “Yes” box, you are

tax by any of the due dates. This is true

(that is, you qualify as a resident of that

authorizing the IRS to call the designee

country within the meaning of the tax

even if you are due a refund.

to answer any questions that may arise

treaty between the United States and

during the processing of your return.

The “tax shown on your return” is the

that country), you must know the terms

You are also authorizing the designee

amount on line 17 minus any tax shown

of the tax treaty between the United

to:

on Forms 4137 and 8919.

•

States and the treaty country to

Give the IRS any information that is

Exception. You will not owe the

properly complete item J. You may

missing from your return,

penalty if your 2006 tax return was for a

•

download the complete text of most

Call the IRS for information about the

tax year of 12 full months and either of

U.S. tax treaties at .

processing of your return or the status

the following applies.

Technical explanations for many of

of your refund or payment(s),

•

1. You had no tax shown on your

those treaties are also available at that

Receive copies of notices or

2006 return and you were a U.S. citizen

site. Also, see Pub. 901 for a quick

transcripts related to your return, upon

or resident for all of 2006, or

reference guide to the provisions of

request, and

•

2. Line 21 on your 2007 return is at

U.S. tax treaties.

Respond to certain IRS notices about

least as much as the tax shown on your

math errors, offsets, and return

If you are claiming treaty benefits on

2006 return. Your estimated tax

preparation.

Form 1040NR-EZ, you must provide all

payments for 2007 must have been

You are not authorizing the designee

of the information requested in item J.

made on time and for the required

to receive any refund check, bind you

amount.

If you are claiming tax treaty

to anything (including any additional tax

benefits and you failed to submit

liability), or otherwise represent you

If your 2006 adjusted gross

adequate documentation to a

CAUTION

before the IRS. If you want to expand

income was over $150,000

withholding agent, you must attach all

the designee’s authorization, see

(over $75,000 if you checked

CAUTION

information that would have otherwise

Pub. 947.

filing status box 2 for 2007), item (2)

been required on the withholding

The authorization will automatically

applies only if line 21 on your 2007

document (for example, all information

end no later than the due date (without

return is at least 110% of the tax shown

required on Form W-8BEN or

regard to extensions) for filing your

on your 2006 return.

Form 8233).

2008 tax return (see When To File on

Figuring the penalty. If the

page 2). If you wish to revoke the

Exception above does not apply and

authorization before it ends, see Pub.

you choose to figure the penalty

Reminders

947.

yourself, see Form 2210 to find out if

you owe the penalty. If you do, you can

Sign and Date Your Return

use the form to figure the amount.

Other Information

Form 1040NR-EZ is not considered a

Enter the penalty on Form

valid return unless you sign it. You can

(Page 2)

1040NR-EZ, line 26. Add the penalty to

have an agent in the United States

any tax due and enter the total on line

prepare and sign your return if you

25. If you are due a refund, subtract the

Item D

could not do so for one of the following

penalty from the overpayment you

reasons:

Enter your current nonimmigrant status.

show on line 22. Do not file Form 2210

•

For example, enter your current

You were ill.

with your return unless Form 2210

•

You were not in the United States at

nonimmigrant status shown on your

indicates that you must do so. Instead,

any time during the 60 days before the

current U.S. Citizenship and

keep it for your records.

Immigration Services (USCIS) Form

return was due.

•

Because Form 2210 is

For other reasons that you explained

I-94, Arrival-Departure Record. If your

TIP

complicated, you can leave line

in writing to the Department of the

status has changed while in the United

26 blank and the IRS will figure

States, enter the date of change. If your

Treasury, Internal Revenue Service

the penalty and send you a bill. We will

Center, Austin, TX 73301-0215 U.S.A.,

status has not changed, enter “N/A.”

not charge you interest on the penalty if

and that the IRS approved.

Item E

you pay by the date specified on the

A return prepared by an agent must

bill. If your income varied during the

You are generally required to enter

be accompanied by a power of

year, the annualized income installment

your date of entry into the United States

attorney. Form 2848 may be used for

method may reduce the amount of your

that pertains to your current

this purpose.

penalty. But you must file Form 2210

nonimmigrant status (for example, the

Be sure to date your return and

because the IRS cannot figure your

date of arrival shown on your most

penalty under this method. See the

show your occupation in the United

recent USCIS Form I-94).

Instructions for Form 2210 for other

States in the space provided. If you

Exception. If you are claiming a tax

have someone prepare your return, you

situations in which you may be able to

treaty benefit that is determined by

lower your penalty by filing Form 2210.

are still responsible for the correctness

reference to more than one date of

of the return.

arrival, enter the earlier date of arrival.

For example, you are currently claiming

Child’s return. If your child cannot

Third Party Designee

treaty benefits (as a teacher) under

sign the return, you can sign the child’s

If you want to allow a friend, family

article 20 of the tax treaty between the

name in the space provided. Then,

member, or any other person you

United States and the Republic of

enter “By (your signature), parent for

choose to discuss your 2007 tax return

Korea (South Korea). You previously

minor child.”

-9-

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 9

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