Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2017 Page 13

figure the penalty and send you a bill.

are still responsible for the correctness

Line 26—Estimated tax penalty. You

We will not charge you interest on the

of the return. If your return is signed by a

may owe this penalty if:

penalty if you pay by the date specified

representative for you, you must have a

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

on the bill. If your income varied during

power of attorney attached that

more than 10% of the tax shown on your

the year, the annualized income

specifically authorizes the

return, or

installment method may reduce the

representative to sign your return. To do

You did not pay enough estimated tax

amount of your penalty. But you must

this, you can use Form 2848.

by any of the due dates. This is true

file Form 2210 because the IRS cannot

even if you are due a refund.

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 2017 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.

2210.

Exception. You will not owe the

You were not in the United States at

penalty if your 2016 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.

Third Party Designee

the following applies.

Other reasons approved by the IRS,

If you want to allow your preparer, a

1. You had no tax shown on your

which you explain in writing to:

friend, family member, or any other

2016 return and you were a U.S. citizen

person you choose to discuss your

or resident for all of 2016.

Department of the Treasury

2017 tax return with the IRS, check the

Internal Revenue Service

2. Line 21 on your 2017 return is at

“Yes” box in the “Third Party Designee”

Austin, TX 73301-0215

least 100% of the tax shown on your

area of your return. Also, enter the

U.S.A.

2016 return. (But see Caution below.)

designee's name, U.S. phone number,

Your estimated tax payments for 2017

Court-appointed conservator, guard-

and any five digits the designee

must have been made on time and for

ian, or other fiduciary. If you are a

chooses as his or her personal

the required amount.

court-appointed conservator, guardian,

identification number (PIN).

or other fiduciary for a mentally or

If your 2016 AGI was over

If you check the “Yes” box, you are

physically incompetent individual who

$150,000 (over $75,000 if you

authorizing the IRS to call the designee

has to file Form 1040NR-EZ, sign your

checked filing status box 2 for

CAUTION

to answer any questions that may arise

name for the individual and file Form 56.

2017), item (2) applies only if line 21 on

during the processing of your return.

your 2017 tax return is at least 110% of

Child's return. If your child cannot sign

You also are authorizing the designee

the tax shown on your 2016 return. This

his or her return, either parent can sign

to:

rule does not apply to farmers and

the child's name in the space provided.

Give the IRS any information that is

fishermen.

Then enter “By (your signature), parent

missing from your return;

for minor child.”

Call the IRS for information about the

For most people, the “tax shown on

Paid preparer must sign your return.

processing of your return or the status of

your 2016 return” is the amount on your

Generally, anyone you pay to prepare

your refund or payment(s);

2016 Form 1040NR-EZ, line 15.

your return must sign it and include their

Receive copies of notices or

Figuring the penalty. If the

preparer tax identification number

transcripts related to your return, upon

exception

above does not apply and

(PTIN) in the space provided. The

request; and

you choose to figure the penalty

preparer must give you a copy of the

Respond to certain IRS notices about

yourself, see Form 2210 to find out if

return for your records. Someone who

math errors, offsets, and return

you owe the penalty. If you do, you can

prepares your return but does not

preparation.

use the form to figure the amount.

charge you should not sign your return.

You are not authorizing the designee

Enter the penalty on line 26. Add the

to receive any refund check, bind you to

Identity Protection PIN

penalty to any tax due and enter the

anything (including any additional tax

total on line 25.

For 2017, if you received an Identity

liability), or otherwise represent you

Protection Personal Identification

However, if you have an

before the IRS. If you want to expand

Number (IP PIN) from the IRS, enter it in

overpayment on line 22, subtract the

the designee's authorization, see Pub.

the IP PIN spaces provided next to your

penalty from the amount you otherwise

947, Practice Before the IRS and Power

occupation in the United States. You

would enter on line 23a or line 24. Lines

of Attorney.

must correctly enter all six numbers of

23a, 24, and 26 must equal line 22.

The authorization will automatically

your IP PIN. If you did not receive an IP

If the penalty is more than the

end no later than the due date (not

PIN, leave these spaces blank.

overpayment on line 22, enter -0- on

counting extensions) for filing your 2018

lines 23a and 24. Then subtract line 22

New IP PINs are issued every

tax return (see

When To

File, earlier). If

from line 26 and enter the result on

year. Enter the latest IP PIN you

you want to revoke the authorization

line 25.

received. IP PINs for 2017 tax

before it ends, see Pub. 947.

CAUTION

returns generally were sent in

Do not file Form 2210 with your

December 2017.

return unless Form 2210 indicates that

Sign Your Return

you must do so. Instead, keep it for your

If you need more information or

records.

Form 1040NR-EZ is not considered a

answers to frequently asked questions

valid return unless you sign it. Be sure to

Because Form 2210 is

on how to use the IP PIN, go to

date your return and enter your

complicated, you can leave

TIP

occupation in the United States. If you

line 26 blank and the IRS will

have someone prepare your return, you

Instructions for Form 1040NR-EZ (2017)

-13-

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