Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2013 Page 12
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35Installment agreement. Under an
Your estimated tax payments for 2013
designee's name, U.S. phone number,
installment agreement, you can pay all
must have been made on time and for
and any five digits the designee
or part of the tax you owe in monthly
the required amount.
chooses as his or her personal
installments. However, even if your
identification number (PIN).
If your 2012 AGI was over
request to pay in installments is granted,
If you check the “Yes” box, you are
$150,000 (over $75,000 if you
!
you will be charged interest and may be
authorizing the IRS to call the designee
checked filing status box 2 for
charged a late payment penalty on the
CAUTION
to answer any questions that may arise
2013), item (2) applies only if line 21 on
tax not paid by the due date (without
during the processing of your return.
your 2013 tax return is at least 110% of
extensions). You also must pay a fee.
You also are authorizing the designee
the tax shown on your 2012 return. This
To limit the interest and penalty
to:
rule does not apply to farmers and
charges, pay as much of the tax as
Give the IRS any information that is
fishermen.
possible when you file. But before
missing from your return,
requesting an installment agreement,
For most people, the “tax shown on
Call the IRS for information about the
you should consider other less costly
your 2012 return” is the amount on your
processing of your return or the status of
alternatives, such as a bank loan or
2012 Form 1040NR-EZ, line 15.
your refund or payment(s),
credit card payment.
Receive copies of notices or
Figuring the penalty. If the
To ask for an installment agreement,
transcripts related to your return, upon
exception
above does not apply and
you can apply online or use Form 9465.
request, and
you choose to figure the penalty
To apply online, go to IRS.gov and click
Respond to certain IRS notices about
yourself, see Form 2210 (or 2210-F for
on “Tools” and then “Online Payment
math errors, offsets, and return
farmers or fishermen) to find out if you
Agreement.”
preparation.
owe the penalty. If you do, you can use
the form to figure the amount.
Extension of time to pay. If paying
You are not authorizing the designee
the tax when it is due would cause you
Enter the penalty on line 26. Add the
to receive any refund check, bind you to
an undue hardship, you can ask for an
penalty to any tax due and enter the
anything (including any additional tax
extension of time to pay by filing Form
total on line 25.
liability), or otherwise represent you
1127, Application for Extension of Time
before the IRS. If you want to expand
However, if you have an
for Payment of Tax Due to Undue
the designee's authorization, see Pub.
overpayment on line 22, subtract the
Hardship, on or before the due date
947, Practice Before the IRS and Power
penalty from the amount you otherwise
(without regard to extensions) for filing
of Attorney.
would enter on line 23a or line 24. Lines
your return. An extension generally will
23a, 24, and 26 must equal line 22.
The authorization will automatically
not be granted for more than 6 months.
end no later than the due date (without
If the penalty is more than the
You will be charged interest on the tax
regard to extensions) for filing your 2014
overpayment on line 22, enter -0- on
not paid by the due date (without regard
tax return (see
When To
File, earlier). If
lines 23a and 24. Then subtract line 22
to extensions) for filing your return. You
you want to revoke the authorization
from line 26 and enter the result on
must pay the tax before the extension
before it ends, see Pub. 947.
line 25.
runs out. If you do not, penalties may be
imposed.
Do not file Form 2210 with your
Sign Your Return
return unless Form 2210 indicates that
If the due date is April 15, 2014,
you must do so. Instead, keep it for your
and you pay after April 15,
Form 1040NR-EZ is not considered a
!
records.
2014, you will be charged
valid return unless you sign it. Be sure to
CAUTION
interest on the tax not paid by April 15,
date your return and enter your
Because Form 2210 is
2014.
occupation(s) in the United States. If
complicated, you can leave
TIP
you have someone prepare your return,
line 26 blank and the IRS will
Line 26—Estimated tax penalty. You
you are still responsible for the
figure the penalty and send you a bill.
may owe this penalty if:
correctness of the return. If your return
We will not charge you interest on the
Line 25 is at least $1,000 and it is
is signed by a representative for you,
penalty if you pay by the date specified
more than 10% of the tax shown on your
you must have a power of attorney
on the bill. If your income varied during
return, or
attached that specifically authorizes the
the year, the annualized income
You did not pay enough estimated tax
representative to sign your return. To do
installment method may reduce the
by any of the due dates. This is true
this, you can use Form 2848.
amount of your penalty. But you must
even if you are due a refund.
file Form 2210 because the IRS cannot
You can have an agent in the United
figure your penalty under this method.
The “tax shown on your return” is the
States prepare and sign your return if
See the Instructions for Form 2210 for
amount on your 2013 Form 1040NR-EZ,
you could not do so for one of the
other situations in which you may be
line 15.
following reasons:
able to lower your penalty by filing Form
You were ill.
Exception. You will not owe the
2210.
You were not in the United States at
penalty if your 2012 tax return was for a
any time during the 60 days before the
tax year of 12 full months and either of
return was due.
the following applies.
Third Party Designee
Other reasons approved by the IRS,
1. You had no tax shown on your
If you want to allow your preparer, a
which you explain in writing to:
2012 return and you were a U.S. citizen
friend, family member, or any other
or resident for all of 2012.
person you choose to discuss your
Department of the Treasury
2. Line 21 on your 2013 return is at
2013 tax return with the IRS, check the
Internal Revenue Service
“Yes” box in the “Third Party Designee”
least 100% of the tax shown on your
Austin, TX 73301-0215
area of your return. Also, enter the
2012 return. (But see Caution below.)
U.S.A.
-12-
Instructions for Form 1040NR-EZ (2013)
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