Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2017 Page 16
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351040X must be filed within 3 years after
penalty can be as much as 25% of the
Income Tax Withholding and
the date the original return was filed or
tax due. The penalty is 15% per month,
Estimated Tax Payments for
within 2 years after the date the tax was
up to a maximum of 75%, if the failure to
2018
paid, whichever is later. You may have
file is fraudulent. If your return is more
more time to file Form 1040X if you live
than 60 days late, the minimum penalty
If the amount you owe or the amount
in a federally declared disaster area or
will be $210 or the amount of any tax
you overpaid is large, you may want to
you are physically or mentally unable to
you owe, whichever is smaller.
file a new Form W-4 with your employer
manage your financial affairs. See Pub.
to change the amount of income tax
Penalty for late payment of tax. If
519 and Pub. 556, Examination of
withheld from your 2018 pay. For details
you pay your taxes late, the penalty is
Returns, Appeal Rights, and Claims for
on how to complete Form W-4, see the
usually
of 1% of the unpaid amount
1 2
Refund, for details.
Instructions for Form 8233 and Notice
for each month or part of a month the
1392, Supplemental Form W-4
tax is not paid. The penalty can be as
Use the
Where's-My-Amended-
Instructions for Nonresident Aliens.
much as 25% of the unpaid amount. It
Return
application on IRS.gov to track
applies to any unpaid tax on the return.
the status of your amended return. It
If you do not pay your tax through
This penalty is in addition to interest
can take up to 3 weeks from the date
withholding, or do not pay enough tax
charges on late payments.
you mailed it to show up in our system.
that way, you might have to pay
Penalty for frivolous return. In
estimated tax. In general, you do not
Past Due Returns
addition to any other penalties, the law
have to make estimated tax payments if
If you or someone you know needs to
imposes a penalty of $5,000 for filing a
you expect that your 2018 Form
file past due tax returns, see Tax Topic
frivolous return. A frivolous return is one
1040NR-EZ will show a tax refund or a
153 at
IRS.gov/TaxTopics
or go to
that does not contain information
tax balance due of less than $1,000. If
IRS.gov/Individuals
for help in filing
needed to figure the correct tax or
your total estimated tax for 2018 is
those returns. Send the return to the
shows a substantially incorrect tax
$1,000 or more, see Form 1040-ES
address that applies to you in the latest
because you take a frivolous position or
(NR). It has a worksheet you can use to
Form 1040NR-EZ instructions. For
desire to delay or interfere with the tax
see if you have to make estimated tax
example, if you are filing a 2014 return
laws. This includes altering or striking
payments. However, if you expect to be
in 2018, use the address in
Where To
out the preprinted language above the
a resident of Puerto Rico during all of
File, earlier. However, if you got an IRS
space where you sign. For a list of
2018 and you must pay estimated tax,
notice, mail the return to the address in
positions identified as frivolous, see
use Form 1040-ES. For more
the notice.
Notice 2010-33, 2010-17 I.R.B. 609,
information, see Pub. 505, Tax
available at
Withholding and Estimated Tax, and
Interest and Penalties
IRS.gov/irb/2010-17_IRB/ar13.html.
Pub. 519.
You do not have to figure the amount of
Other penalties. Other penalties can
How Do You Get a Copy of Your
any interest or penalties you may owe.
be imposed for negligence, substantial
Tax Return Information?
Because figuring these amounts can be
understatement of tax, reportable
complicated, we will do it for you if you
transaction understatements, filing an
Tax return transcripts are free and
want. We will send you a bill for any
erroneous refund claim, and fraud.
generally are used to validate income
amount due.
Criminal penalties may be imposed for
and tax filing status for mortgage
willful failure to file, tax evasion, making
applications, student and small
If you include interest or penalties
a false statement, or identity theft. See
business loan applications, and during
(other than the estimated tax penalty)
Pub. 519 for details on some of these
tax preparation. To get a free transcript:
with your payment, identify and enter
penalties.
Visit IRS.gov/Transcript;
the amount in the bottom margin of
Use Form 4506-T or 4506T-EZ;
Form 1040NR-EZ, page 1. Do not
How Long Should Records Be
If you are in the United States, call
include interest or penalties (other than
Kept?
1-800-908-9946; or
the estimated tax penalty) in the amount
If you are outside the United States,
you owe on line 25.
Keep a copy of your tax return,
call 267-941-1000 (English-speaking
worksheets you used, and records of all
Interest. We will charge you interest on
only). This number is not toll free.
items appearing on it (such as Forms
taxes not paid by their due date, even if
W-2, 1042-S, and 1099) until the statute
If you need a copy of your actual tax
an extension of time to file is granted.
of limitations runs out for that return.
return, use Form 4506. There is a fee for
We also will charge you interest on
Usually, this is 3 years from the date the
each return requested. See Form 4506
penalties imposed for failure to file,
return was due or filed or 2 years from
for the current fee. If your main home,
negligence, fraud, substantial valuation
the date the tax was paid, whichever is
principal place of business, or tax
misstatements, substantial
later. You should keep some records
records are located in a federally
understatements of tax, and reportable
longer. For example, keep property
declared disaster area, this fee will be
transaction understatements. Interest is
records (including those on your home)
waived.
charged on the penalty from the due
as long as they are needed to figure the
date of the return (including extensions).
basis of the original or replacement
How Do You Amend Your Tax
Penalty for late filing. If you do not file
property. For more details, see
Return?
your return by the due date (including
chapter 1 of Pub. 17.
File Form 1040X to change a return you
extensions), the penalty is usually 5% of
already filed. Also, use Form 1040X if
the amount due for each month or part
you filed Form 1040NR-EZ and you
of a month your return is late, unless
should have filed Form 1040, 1040A, or
you have a reasonable explanation. If
1040EZ, or vice versa. Generally, Form
you do, include it with your return. The
-16-
Instructions for Form 1040NR-EZ (2017)
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