Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2013 Page 16

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on how to complete Form W-4, see the
Penalty for frivolous return. In
Past Due Returns
Instructions for Form 8233 and Notice
addition to any other penalties, the law
If you or someone you know needs to
1392, Supplemental Form W-4
imposes a penalty of $5,000 for filing a
file past due tax returns, use TeleTax
Instructions for Nonresident Aliens.
frivolous return. A frivolous return is one
topic 153 or go to
that does not contain information
If you do not pay your tax through
individuals
for help in filing those
needed to figure the correct tax or
withholding, or do not pay enough tax
returns. Send the return to the address
shows a substantially incorrect tax
that way, you might have to pay
that applies to you in the latest Form
because you take a frivolous position or
estimated tax. In general, you do not
1040NR-EZ instructions. For example, if
desire to delay or interfere with the tax
have to make estimated tax payments if
you are filing a 2010 return in 2014, use
laws. This includes altering or striking
you expect that your 2014 Form
the address in
Where To
File, earlier.
out the preprinted language above the
1040NR-EZ will show a tax refund or a
However, if you got an IRS notice, mail
space where you sign. For a list of
tax balance due of less than $1,000. If
the return to the address in the notice.
positions identified as frivolous, see
your total estimated tax for 2014 is
Notice 2010-33, 2010-17 I.R.B. 609,
$1,000 or more, see Form 1040-ES
Interest and Penalties
available at
(NR). It has a worksheet you can use to
You do not have to figure the amount of
irb/2010-17_IRB/ar13.html.
see if you have to make estimated tax
any interest or penalties you may owe.
payments. However, if you expect to be
Other penalties. Other penalties can
Because figuring these amounts can be
a resident of Puerto Rico during all of
be imposed for negligence, substantial
complicated, we will do it for you if you
2014 and you must pay estimated tax,
understatement of tax, reportable
want. We will send you a bill for any
use Form 1040-ES. For more
transaction understatements, filing an
amount due.
information, see Pub. 505, Tax
erroneous refund claim, and fraud.
Withholding and Estimated Tax, and
Criminal penalties may be imposed for
If you include interest or penalties
Pub. 519.
willful failure to file, tax evasion, making
(other than the estimated tax penalty)
a false statement, or identity theft. See
with your payment, identify and enter
How Do You Get a Copy of Your
Pub. 519 for details on some of these
the amount in the bottom margin of
Tax Return?
penalties.
Form 1040NR-EZ, page 1. Do not
include interest or penalties (other than
If you need a copy of your tax return,
How Long Should Records Be
the estimated tax penalty) in the amount
use Form 4506. There is a fee for each
you owe on line 25.
Kept?
return requested. See Form 4506 for the
current fee. If your main home, principal
Interest. We will charge you interest on
Keep a copy of your tax return,
place of business, or tax records are
taxes not paid by their due date, even if
worksheets you used, and records of all
located in a federally declared disaster
an extension of time to file is granted.
items appearing on it (such as Forms
area, this fee will be waived. If you want
We also will charge you interest on
W-2, 1042-S, and 1099) until the statute
a free transcript of your tax return or
penalties imposed for failure to file,
of limitations runs out for that return.
account:
negligence, fraud, substantial valuation
Usually, this is 3 years from the date the
Use Form 4506-T or 4506T-EZ,
misstatements, substantial
return was due or filed or 2 years from
Visit IRS.gov and click on “Order a
understatements of tax, and reportable
the date the tax was paid, whichever is
Tax Return or Account Transcript,”
transaction understatements. Interest is
later. You should keep some records
If you are in the United States, call
charged on the penalty from the due
longer. For example, keep property
1-800-908-9946, or
date of the return (including extensions).
records (including those on your home)
If you are outside the United States,
as long as they are needed to figure the
Penalty for late filing. If you do not file
call 267-941-1000 (English-speaking
basis of the original or replacement
your return by the due date (including
only). This number is not toll-free.
property. For more details, see What
extensions), the penalty is usually 5% of
Records Should I Keep in chapter 1 of
the amount due for each month or part
How Do You Amend Your Tax
Pub. 17.
of a month your return is late, unless
Return?
you have a reasonable explanation. If
Secure Your Tax Records from
you do, include it with your return. The
File Form 1040X to change a return you
Identity Theft
penalty can be as much as 25% of the
already filed. Also, use Form 1040X if
tax due. The penalty is 15% per month,
Identity theft occurs when someone
you filed Form 1040NR-EZ and you
up to a maximum of 75%, if the failure to
uses your personal information, such as
should have filed Form 1040, 1040A, or
file is fraudulent. If your return is more
your name, social security number
1040EZ, or vice versa. Generally, Form
than 60 days late, the minimum penalty
1040X must be filed within 3 years after
(SSN), individual taxpayer identification
will be $135 or the amount of any tax
the date the original return was filed or
number (ITIN), or other identifying
you owe, whichever is smaller.
within 2 years after the date the tax was
information, without your permission, to
paid, whichever is later. You may have
commit fraud or other crimes. An
Penalty for late payment of tax. If
more time to file Form 1040X if you live
identity thief may use your SSN to get a
you pay your taxes late, the penalty is
in a federally declared disaster area or
job or may file a tax return using your
usually
of 1% of the unpaid amount for
1
2
you are physically or mentally unable to
SSN to receive a refund.
each month or part of a month the tax is
manage your financial affairs. See Pub.
not paid. The penalty can be as much
To reduce your risk:
519 and Pub. 556, Examination of
as 25% of the unpaid amount. It applies
Protect your SSN or ITIN,
Returns, Appeal Rights, and Claims for
to any unpaid tax on the return. This
Ensure your employer is protecting
Refund, for details.
penalty is in addition to interest charges
your SSN or ITIN, and
on late payments.
Be careful when choosing a tax
preparer.
-16-
Instructions for Form 1040NR-EZ (2013)

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