Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2013 Page 15

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September 2012, when she moved to
Consular Agreement reduces or
Refund Information
the United States to accept a position as
modifies the taxation of income.
a high school teacher at an accredited
4. You are a partner in a partnership
Visit IRS.gov
public high school. Sara came to the
or a beneficiary of an estate or trust and
and click on
United States on a J-1 visa (Exchange
the partnership, estate, or trust reports
Where's My
visitor) and signed a contract to teach
the required information on its return.
Refund? 24 hours a day, 7 days a week.
for 2 years at this U.S. school. She
Information about your return will
5. The payments or items of income
began teaching in September 2012 and
generally be available within 4 weeks
that otherwise are required to be
plans to continue teaching through May
after you mail your return.
disclosed total no more than $10,000.
2014. Sara's salary per school year is
$40,000. She plans to return to Italy in
To use Where's My Refund?
Reminders
June 2014 and resume her Italian
have a copy of your tax return
residence. For calendar year 2013, Sara
handy. You will need to enter
earned $40,000 from her teaching
the following information from your
Return Checklist
position. She completes the table in
return:
This checklist can help you file a correct
item J on her 2013 tax return as shown
Your SSN or ITIN,
return. Mistakes can delay your refund
in
Example. Item J—Income Exempt
Your filing status, and
or result in notices being sent to you.
from Tax by
Treaty, earlier.
The exact whole dollar amount of
Did you:
your expected refund.
If you are claiming tax treaty
benefits and you failed to
!
Refund of tax withheld on a Form
Enter your name and address in the
submit adequate
CAUTION
1042-S. If you request a refund of tax
correct order in the spaces provided on
documentation to a withholding agent,
withheld on a Form 1042-S, we may
Form 1040NR-EZ?
you must attach to your tax return all
need additional time to process the
Enter the correct SSN or ITIN in the space
information that otherwise would have
provided on Form 1040NR-EZ? Check
refund. Allow up to 6 months for these
been required on the withholding tax
that your name and SSN or ITIN agree
refunds to be issued.
document (for example, all information
with your social security card or the IRS
required on Form W-8BEN or Form
Updates to refund status are
notice assigning your ITIN.
8233).
made once a day—usually at
Use the amount from line 14 (Taxable
TIP
night.
income), and the proper filing status, to
Treaty-based return position disclo-
find your tax in the Tax Table? Be sure you
If you do not have Internet access, you
sure. If you take the position that a
entered the correct tax on line 15.
have two options.
treaty of the United States overrides or
Check your math, especially when figuring
You can check the status of your
modifies any provision of the Internal
your taxable income, federal income tax
refund on the free IRS2Go phone app.
Revenue Code and that position
withheld, total payments, and refund or
reduces (or potentially reduces) your
If you are in the United States, call
amount you owe?
tax, you must report certain information
1-800-829-1954 24 hours a day, 7 days
Enter the correct amounts for line 11
on Form 8833 and attach it to Form
(Itemized deductions) and line 13
a week, for automated refund
(Exemption)?
1040NR-EZ.
information. Our live phone and walk-in
assistors can research the status of your
Sign and date Form 1040NR-EZ and enter
If you fail to report the required
refund only if it's been more than 6
your occupation(s) in the United States?
information, you will be charged a
weeks since you mailed your paper
penalty of $1,000 for each failure,
Include your apartment number in your
return.
unless you show that such failure is due
address if you live in an apartment?
to reasonable cause and not willful
Do not send in a copy of your return
Attach your Form(s) W-2, 1042-S, and
neglect. For more details, see Form
1099-R to the front of the return? Attach
unless asked to do so.
8833 and its instructions.
Form(s) 1099-R only if federal income tax
To get a refund, you generally must
was withheld.
Exceptions. You do not have to file
file your return within 3 years from the
Include all the required information on your
Form 8833 for any of the following.
date the return was due (including
payment if you owe tax and are paying by
1. You claim a treaty reduces the
check or money order? See the
extensions).
withholding tax on interest, dividends,
instructions for
line
25, earlier, for details.
Where’s My Refund? does not track
rents, royalties, or other fixed or
File only one original return for the same
refunds that are claimed on an
year, even if you have not gotten your
determinable annual or periodical
amended tax return.
refund or have not heard from the IRS
income ordinarily subject to the 30%
since you filed? Filing more than one
rate.
Refund information also is available
original return for the same year or
2. You claim a treaty reduces or
in Spanish at
and
sending in more than one copy of the
modifies the taxation of income from
the phone number listed earlier.
same return (unless we ask you to do so)
dependent personal services, pensions,
could delay your refund.
Income Tax Withholding and
annuities, social security and other
public pensions, or income of artists,
Estimated Tax Payments for
athletes, students, trainees, or teachers.
2014
This includes taxable scholarship and
If the amount you owe or the amount
fellowship grants.
you overpaid is large, you may want to
3. You claim an International Social
file a new Form W-4 with your employer
Security Agreement or a Diplomatic or
to change the amount of income tax
withheld from your 2014 pay. For details
Instructions for Form 1040NR-EZ (2013)
-15-

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