Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2009 Page 12
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25new address. To do this, use Form
family, and business in this country.
This penalty is in addition to interest
8822.
Those choosing not to file and pay their
charges on late payments.
fair share increase the burden on the
Penalty for frivolous return. In
rest of us to support our schools,
addition to any other penalties, the law
Income Tax Withholding and
maintain and repair roadways, and the
imposes a penalty of $5,000 for filing a
Estimated Tax Payments for
many other ways our tax dollars help to
frivolous return. A frivolous return is one
make life easier for all citizens.
2010
that does not contain information
needed to figure the correct tax or
Some people don’t know they should
If the amount you owe or the amount
shows a substantially incorrect tax
file a tax return; some don’t file
you overpaid is large, you may be able
because you take a frivolous position or
because they expect a refund; and
to file a new Form W-4 with your
desire to delay or interfere with the tax
some don’t file because they owe
employer to change the amount of
laws. This includes altering or striking
taxes. Encourage your family,
income tax withheld from your 2010
out the preprinted language above the
neighbors, friends, and coworkers to do
pay. For details on how to complete
space where you sign. For a list of
their fair share by filing their federal tax
Form W-4, see the Instructions for
positions identified as frivolous, see
returns and paying any tax due on time.
Form 8233 and Notice 1392,
Notice 2008-14, 2008-4 I.R.B. 310,
If you or someone you know needs
Supplemental Form W-4 Instructions for
available at
to file past due tax returns, visit www.
Nonresident Aliens.
2008-04_IRB/ar12.html.
irs.gov and click on “Individuals” for
If you do not pay your tax through
Other penalties. Other penalties can
help in filing those returns. Send the
withholding, or do not pay enough tax
be imposed for negligence, substantial
return to the address that applies to you
that way, you might have to pay
understatement of tax, reportable
in the latest Form 1040NR-EZ
estimated tax. In general, you do not
transaction understatements, filing an
instruction booklet. For example, if you
have to make estimated tax payments if
erroneous refund claim, and fraud.
are filing a 2006 return in 2010, use the
you expect that your 2010 Form
Criminal penalties may be imposed for
address in this booklet. However, if you
1040NR-EZ will show a tax refund or a
willful failure to file, tax evasion, or
got an IRS notice, mail the return to the
tax balance due the IRS of less than
making a false statement. See Pub.
address in the notice.
$1,000. If your total estimated tax for
519 for details on some of these
2010 is $1,000 or more, see Form
penalties.
Interest and Penalties
1040-ES (NR). It has a worksheet you
can use to see if you have to make
You do not have to figure the amount of
How Long Should Records
estimated tax payments. However, if
any interest or penalties you may owe.
you expect to be a resident of Puerto
Be Kept?
Because figuring these amounts can be
Rico during all of 2010 and you must
complicated, we will do it for you if you
Keep a copy of your tax return,
pay estimated tax, use Form 1040-ES.
want. We will send you a bill for any
worksheets you used, and records of all
For more information, see Pub. 505,
amount due.
items appearing on it (such as Forms
Tax Withholding and Estimated Tax,
W-2, 1042-S, and 1099) until the
If you include interest or penalties
and Pub. 519.
statute of limitations runs out for that
(other than the estimated tax penalty)
return. Usually, this is 3 years from the
with your payment, identify and enter
date the return was due or filed or 2
Need a Copy of Your Tax
the amount in the bottom margin of
years from the date the tax was paid,
Form 1040NR-EZ, page 1. Do not
Return?
whichever is later. You should keep
include interest or penalties (other than
If you need a copy of your tax return,
some records longer. For example,
the estimated tax penalty) in the
use Form 4506. There is a $57 fee
keep property records (including those
amount you owe on line 25.
(subject to change) for each return
on your home) as long as they are
Interest. We will charge you interest
requested. If your main home, principal
needed to figure the basis of the
on taxes not paid by their due date,
place of business, or tax records are
original or replacement property. For
even if an extension of time to file is
located in a federally declared disaster
more details, see Pub. 552.
granted. We also will charge you
area, this fee will be waived. If you want
interest on penalties imposed for failure
a free transcript of your tax return or
to file, negligence, fraud, substantial
Secure Your Tax Records
account, use Form 4506-T or call us at
valuation misstatements, substantial
from Identity Theft
1-800-829-1040.
understatements of tax, and reportable
Identity theft occurs when someone
transaction understatements. Interest is
uses your personal information such as
charged on the penalty from the due
Amended Return
your name, social security number
date of the return (including
File Form 1040X to change a return
(SSN), individual taxpayer identification
extensions).
you already filed. Also, use Form
number (ITIN), or other identifying
Penalty for late filing. If you do not
1040X if you filed Form 1040NR-EZ
information, without your permission, to
file your return by the due date
and you should have filed Form 1040,
commit fraud or other crimes. An
(including extensions), the penalty is
1040A, or 1040EZ, or vice versa.
identity thief may use your SSN to get a
usually 5% of the amount due for each
Generally, Form 1040X must be filed
job or may file a tax return using your
month or part of a month your return is
within 3 years after the date the original
SSN to receive a refund.
late, unless you have a reasonable
return was filed or within 2 years after
To reduce your risk:
explanation. If you do, attach it to your
the date the tax was paid, whichever is
•
Protect your SSN or ITIN,
return. The penalty can be as much as
later. You may have more time to file
•
Ensure your employer is protecting
25% of the tax due. The penalty is 15%
Form 1040X if you live in a federally
your SSN or ITIN, and
per month, up to a maximum of 75%, if
declared disaster area or you are
•
Be careful when choosing a tax
the failure to file is fraudulent. If your
physically or mentally unable to
preparer.
return is more than 60 days late, the
manage your financial affairs. See
minimum penalty will be $135 or the
If your tax records are affected by
Pub. 556, Examination of Returns,
amount of any tax you owe, whichever
identity theft and you receive a notice
Appeal Rights, and Claims for Refund,
is smaller.
from the IRS, respond right away to the
for details.
name and phone number printed on the
Penalty for late payment of tax. If
IRS notice or letter.
you pay your taxes late, the penalty is
Past Due Returns
usually
1
/
of 1% of the unpaid amount
If your tax records are not currently
2
The integrity of our tax system and
for each month or part of a month the
affected by identity theft but you think
well-being of our country depend, to a
tax is not paid. The penalty can be as
you are at risk due to a lost or stolen
large degree, on the timely filing and
much as 25% of the unpaid amount. It
purse or wallet, questionable credit card
payment of taxes by each individual,
applies to any unpaid tax on the return.
activity or credit report, etc., contact the
-12-
Instructions for Form 1040NR-EZ (2009)
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