Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2017 Page 20

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The personal representative should
to allow us to figure and collect the right
Contacting your local IRS office.
promptly notify all payers of income,
amount of tax. Section 6109 requires
Keep in mind, many questions can be
including financial institutions, of the
you to provide your identifying number.
answered on IRS.gov without visiting an
taxpayer's death. This will ensure the
If you do not file a return, do not provide
IRS Tax Assistance Center (TAC). Go to
proper reporting of income earned by
requested information, or provide
IRS.gov/LetUsHelp
for the topics people
the taxpayer's estate or heirs. A
fraudulent information, you may be
ask about most. If you still need help,
deceased taxpayer's SSN or ITIN
subject to penalties and criminal
IRS TACs provide tax help when a tax
should not be used for tax years after
prosecution. We may also have to
issue can’t be handled online or by
the year of death, except for estate tax
disallow the exemptions, exclusions,
phone. All TACs now provide service by
return purposes.
credits, deductions, or adjustments.
appointment so you’ll know in advance
This could make the tax higher or delay
that you can get the service you need
Claiming a refund for a deceased
any refund. Interest may also be
without long wait times. Before you visit,
taxpayer. If you are a court-appointed
charged.
go to
IRS.gov/TACLocator
to find the
representative, file Form 1040NR-EZ for
nearest TAC, check hours, available
the decedent and include a copy of the
This notice applies to all papers you
services, and appointment options. Or,
certificate that shows your appointment.
file with us and to any questions we
on the IRS2Go app, under the Stay
All other filers requesting the deceased
need to ask to complete, correct, or
Connected tab, choose the Contact Us
taxpayer's refund, including the
process your return, or to figure and
option and click on “Local Offices”.
deceased taxpayer's spouse, must file
collect your tax, interest, or penalties.
the return and attach Form 1310.
Watching IRS videos. The IRS Video
You are not required to provide the
portal (IRSvideos.gov) contains video
For more details, see Tax Topic 356
information requested on a form that is
and audio presentations for individuals,
at
IRS.gov/TaxTopics
or Pub. 559,
subject to the Paperwork Reduction Act
small businesses, and tax
Survivors, Executors, and
unless the form displays a valid OMB
professionals.
Administrators.
control number. Books or records
Getting tax information in other lan-
relating to a form or its instructions must
How Do You Make a Gift To
guages. For taxpayers whose native
be retained as long as their contents
Reduce Debt Held By the
language isn’t English, we have the
may become material in the
Public?
following resources available.
administration of any Internal Revenue
Taxpayers can find information on
law.
If you wish to do so, make a check
IRS.gov in the following languages.
payable to “Bureau of the Fiscal
Generally, tax returns and return
Spanish
(IRS.gov/Spanish).
Service.” You can send it to:
information are confidential, as required
Chinese
(IRS.gov/Chinese).
by section 6103. However, section 6103
Vietnamese
(IRS.gov/Vietnamese).
Bureau of the Fiscal Service
allows or requires the IRS to disclose or
Korean
(IRS.gov/Korean).
Department G, P.O. Box 2188
give the information to others. For
Russian
(IRS.gov/Russian).
Parkersburg, WV 26106-2188
example, we may disclose your tax
U.S.A.
The IRS TACs provide
information to the Department of Justice
over-the-phone interpreter service in
to enforce the tax laws, both civil and
over 170 languages, and the service is
Or you can enclose the check with your
criminal, and to cities, states, the District
available free to taxpayers.
income tax return when you file. In the
of Columbia, and U.S. commonwealths
memo section of the check, make a
Taxpayer assistance outside the
or possessions to carry out their tax
note that it is a gift to reduce the debt
United States. If you are outside the
laws. We may disclose this information
held by the public. Do not add your gift
United States and have tax questions:
to the Department of Treasury and
to any tax you may owe. See the
Go to IRS.gov and type “nonresident
contractors for tax administration
instructions for
line
25, earlier, for
alien” in the search box, or
purposes; and to other persons as
details on how to pay any tax you owe.
Call 267-941-1000 (English-speaking
necessary to obtain information to
only). This number is not toll free.
determine the amount of or to collect the
Go to
and
tax you owe. We may disclose this
click on “How To Make a Contribution to
Death of a Taxpayer
information to the Comptroller General
Reduce the Debt” for information on
of the United States to permit review of
If a taxpayer died before filing a return
how to make this type of gift online.
the IRS. We may disclose this
for 2017, the taxpayer's personal
You may be able to deduct this
information to Committees of Congress;
representative may have to file and sign
gift on your 2018 tax return as a
federal, state, and local child support
TIP
a return for that taxpayer. A personal
charitable contribution. But you
agencies; and to other federal agencies
representative can be an executor,
must file Form 1040NR to do so.
for purposes of determining entitlement
administrator, or anyone who is in
for benefits or the eligibility for and the
charge of the deceased taxpayer's
repayment of loans. We may also
property. If the deceased taxpayer did
Disclosure, Privacy Act,
disclose this information to other
not have to file a return but had tax
and Paperwork Reduction
countries under a tax treaty, to federal
withheld, a return must be filed to get a
and state agencies to enforce federal
Act Notice
refund. The person who files the return
nontax criminal laws, or to federal law
must enter “Deceased,” the deceased
We ask for the information on this form
enforcement and intelligence agencies
taxpayer's name, and the date of death
to carry out U.S. Internal Revenue laws.
to combat terrorism.
across the top of the return. If this
Sections 6001, 6011, 6012(a) and their
information is not provided, it may delay
regulations require that you give us the
Keep this notice with your records. It
the processing of the return.
information. We need it to ensure that
may help you if we ask for other
you are complying with these laws and
information. If you have any questions
-20-
Instructions for Form 1040NR-EZ (2017)

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