Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2017 Page 15

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If you are claiming tax treaty
Example. Item J—Income Exempt From
benefits and you failed to submit
!
Keep for Your Records
Tax by Treaty
adequate documentation to a
CAUTION
(a) Country
(b) Tax treaty article (c) Number of months
(d) Amount of exempt
withholding agent, you must attach to
claimed in prior tax
income in current tax
your tax return all information that
years
year
otherwise would have been required on
the withholding tax document (for
Italy
20
4
$40,000
example, all information required on
  
  
  
Form W-8BEN or Form 8233).
   
   
  
Treaty-based return position disclo-
  
  
  
  
sure. If you take the position that a
(e) Total. Enter this amount on Form 1040NR-EZ, line 6. Do not enter it on
treaty of the United States overrides or
line 3 or line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$40,000
modifies any provision of the Internal
Revenue Code and that position
reduces (or potentially reduces) your
To use Where's My Refund,
Did you:
tax, you generally must report certain
have a copy of your tax return
information on Form 8833 and attach it
handy. You will need to enter
to Form 1040NR-EZ.
Enter your name and address in the
the following information from your
correct order in the spaces provided on
If you fail to report the required
return:
Form 1040NR-EZ?
information, you will be charged a
Enter the correct SSN or ITIN in the space
Your SSN or ITIN,
penalty of $1,000 for each failure,
provided on Form 1040NR-EZ? Check
Your filing status, and
unless you show that such failure is due
that your name and SSN or ITIN agree
The exact whole dollar amount of
to reasonable cause and not willful
with your social security card or the IRS
your expected refund.
neglect. For more details, see Form
notice assigning your ITIN.
Where's My Refund? will provide an
8833 and its instructions.
Use the amount from line 14 (Taxable
actual personalized refund date as soon
income), and the proper filing status, to
Exceptions. You do not have to file
as the IRS processes your tax return
find your tax in the Tax Table? Be sure you
Form 8833 for any of the following.
entered the correct tax on line 15.
and approves your refund.
Check your math, especially when figuring
1. You claim a treaty reduces the
Refund of tax withheld on a Form
your taxable income, federal income tax
withholding tax on interest, dividends,
withheld, total payments, and refund or
1042-S. If you request a refund of tax
rents, royalties, or other fixed or
amount you owe?
withheld on a Form 1042-S, we may
determinable annual or periodical
Enter the correct amounts for line 11
need additional time to process the
income ordinarily subject to the 30%
(Itemized deductions) and line 13
refund. Allow up to 6 months for these
rate.
(Exemption)?
refunds to be issued.
2. You claim a treaty reduces or
Sign and date Form 1040NR-EZ and enter
modifies the taxation of income from
Updates to refund status are
your occupation in the United States?
dependent personal services, pensions,
made once a day—usually at
TIP
Include your apartment number in your
annuities, social security and other
night.
address if you live in an apartment?
public pensions, or income of artists,
If you do not have Internet
athletes, students, trainees, or teachers.
Attach your Form(s) W-2, 1042-S, and
access and you are in the
This includes taxable scholarship and
1099-R to the front of the return? Attach
Form(s) 1099-R only if federal income tax
United States, you can call
fellowship grants.
was withheld.
1-800-829-1954 24 hours a day, 7 days
3. You claim an International Social
Include all the required information on your
a week, for automated refund
Security Agreement or a Diplomatic or
payment if you owe tax and are paying by
information.
Consular Agreement reduces or
check or money order? See the
modifies the taxation of income.
instructions for
line
25, earlier, for details.
Our live phone and walk-in assistors
4. You are a partner in a partnership
File only one original return for the same
can research the status of your refund
or a beneficiary of an estate or trust and
year, even if you have not gotten your
only if it's been more than 6 weeks since
refund or have not heard from the IRS
the partnership, estate, or trust reports
you mailed your paper return.
since you filed? Filing more than one
the required information on its return.
original return for the same year or
Do not send in a copy of your return
5. The payments or items of income
sending in more than one copy of the
unless asked to do so.
that otherwise are required to be
same return (unless we ask you to do so)
disclosed total no more than $10,000.
could delay your refund.
To get a refund, you generally must
file your return within 3 years from the
Refund Information
Reminders
date the return was due (including
extensions).
To check the status
Return Checklist
of your refund, go to
Where’s My Refund? does not track
Where's My Refund
This checklist can help you file a correct
refunds that are claimed on an
at IRS.gov/Refunds, or use the free
return. Mistakes can delay your refund
amended tax return.
IRS2Go app, 24 hours a day, 7 days a
or result in notices being sent to you.
week. Information about your return
Refund information also is available
generally will be available within 4
in Spanish at
IRS.gov/Espanol
and the
weeks after you mail your return.
phone number listed earlier.
Instructions for Form 1040NR-EZ (2017)
-15-

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