Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2017 Page 21

about the rules for filing and giving

of November 2017, for taxpayers filing a

variation in taxpayer activity within this

information, call or visit any IRS office.

2017 Form 1040NR-EZ tax return.

estimate.

Out-of-pocket costs include any

We welcome comments on forms. If

expenses incurred by taxpayers to

you have suggestions for making this

Average

prepare and submit their tax returns.

form simpler, we would be happy to

Time

Examples include tax return preparation

hear from you. You can send us

Burden

Average

and submission fees, postage and

comments from IRS.gov/Forms. Click

(Hours)

Cost*

photocopying costs, and tax preparation

on “More Information,” and then on

software costs. Tax preparation fees

“Give us feedback.” Or you can send

1040NR-EZ

$70

vary widely depending on the tax

your comments to Internal Revenue

situation of the taxpayer, the type of

Service, Tax Forms and Publications

* Dollars rounded to the nearest $10.

professional preparer, and the

Division, 1111 Constitution Ave. NW,

geographic area.

IR-6526, Washington, DC 20224. Do

Reported time and cost burdens are

not send your return to this address.

If you have comments concerning the

national averages and do not

Instead, see

Where To

File, earlier.

time and cost estimates below, you can

necessarily reflect a “typical” case. The

Although we cannot respond

estimated average time burden for all

addresses shown under

We welcome

individually to each comment received,

taxpayers filing a Form 1040NR-EZ is 6

comments on

forms, earlier.

we do appreciate your feedback and will

hours, with an average cost of $70 per

consider your comments as we revise

return. This average includes all related

our tax forms and instructions.

forms and schedules, across all

preparation methods and taxpayer

Estimates of taxpayer burden. The

activities. There may be significant

table below shows burden estimates as

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service that helps taxpayers and protects taxpayer

rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the

Taxpayer Bill of

Rights.

What Can the Taxpayer Advocate Service Do For You?

They can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their assistance, you will be assigned to

one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

Your problem is causing financial difficulty for you, your family, or your business,

You face (or your business is facing) an immediate threat of adverse action, or

You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

How Can You Reach Us?

They have offices

in every state, the District of Columbia, and Puerto

Rico. Your local advocate’s number is in your local directory and at

TaxpayerAdvocate.IRS.gov/Contact-Us. You can also call us at 1-877-777-4778.

How Can You Learn About Your Taxpayer Rights?

The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Their Tax Toolkit at

TaxpayerAdvocate.IRS.gov

can

help you understand

what these rights mean to you

and how they apply. These are your rights. Know them. Use them.

How Else Does the Taxpayer Advocate Service Help Taxpayers?

TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to them at IRS.gov/SAMS.

Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) are independent from the IRS. LITCs represent individuals whose income is below a certain level and need to resolve

tax problems with the IRS, such as audits, appeals, and tax collection disputes. In addition, clinics can provide information about taxpayer rights and

responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. To find a clinic

near you, visit

TaxpayerAdvocate.IRS.gov/LITCmap

or see IRS Publication 4134,

Low Income Taxpayer Clinic

List.

Instructions for Form 1040NR-EZ (2017)

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