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1040nr Ez Instructions

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1040nr Ez Instructions

1040nr ez instructions Internal Revenue Bulletin:  2013-12  March 18, 2013  Rev. 1040nr ez instructions Proc. 1040nr ez instructions 2013-21 Table of Contents SECTION 1. 1040nr ez instructions PURPOSE SECTION 2. 1040nr ez instructions BACKGROUND SECTION 3. 1040nr ez instructions SCOPE SECTION 4. 1040nr ez instructions APPLICATION. 1040nr ez instructions 01 Limitations on Depreciation Deductions for Certain Automobiles. 1040nr ez instructions . 1040nr ez instructions 02 Inclusions in Income of Lessees of Passenger Automobiles. 1040nr ez instructions SECTION 5. 1040nr ez instructions EFFECTIVE DATE SECTION 6. 1040nr ez instructions DRAFTING INFORMATION SECTION 1. 1040nr ez instructions PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. 1040nr ez instructions The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. 1040nr ez instructions SECTION 2. 1040nr ez instructions BACKGROUND . 1040nr ez instructions 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. 1040nr ez instructions For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. 1040nr ez instructions The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. 1040nr ez instructions This change reflects the higher rate of price inflation for trucks and vans since 1988. 1040nr ez instructions . 1040nr ez instructions 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. 1040nr ez instructions L. 1040nr ez instructions No. 1040nr ez instructions 112-240, 126 Stat. 1040nr ez instructions 2313 (Jan. 1040nr ez instructions 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. 1040nr ez instructions Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. 1040nr ez instructions . 1040nr ez instructions 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). 1040nr ez instructions Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. 1040nr ez instructions Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). 1040nr ez instructions Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. 1040nr ez instructions This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. 1040nr ez instructions . 1040nr ez instructions 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. 1040nr ez instructions The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. 1040nr ez instructions Under § 1. 1040nr ez instructions 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. 1040nr ez instructions One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. 1040nr ez instructions Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. 1040nr ez instructions SECTION 3. 1040nr ez instructions SCOPE . 1040nr ez instructions 01 The limitations on depreciation deductions in section 4. 1040nr ez instructions 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. 1040nr ez instructions . 1040nr ez instructions 02 The tables in section 4. 1040nr ez instructions 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. 1040nr ez instructions Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. 1040nr ez instructions See Rev. 1040nr ez instructions Proc. 1040nr ez instructions 2008-22, 2008-1 C. 1040nr ez instructions B. 1040nr ez instructions 658, for passenger automobiles first leased during calendar year 2008; Rev. 1040nr ez instructions Proc. 1040nr ez instructions 2009-24, 2009-17 I. 1040nr ez instructions R. 1040nr ez instructions B. 1040nr ez instructions 885, for passenger automobiles first leased during calendar year 2009; Rev. 1040nr ez instructions Proc. 1040nr ez instructions 2010-18, 2010-09 I. 1040nr ez instructions R. 1040nr ez instructions B. 1040nr ez instructions 427, as amplified and modified by section 4. 1040nr ez instructions 03 of Rev. 1040nr ez instructions Proc. 1040nr ez instructions 2011-21, 2011-12 I. 1040nr ez instructions R. 1040nr ez instructions B. 1040nr ez instructions 560, for passenger automobiles first leased during calendar year 2010; Rev. 1040nr ez instructions Proc. 1040nr ez instructions 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. 1040nr ez instructions Proc. 1040nr ez instructions 2012-23, 2012-14 I. 1040nr ez instructions R. 1040nr ez instructions B. 1040nr ez instructions 712, for passenger automobiles first leased during calendar year 2012. 1040nr ez instructions SECTION 4. 1040nr ez instructions APPLICATION . 1040nr ez instructions 01 Limitations on Depreciation Deductions for Certain Automobiles. 1040nr ez instructions (1) Amount of the inflation adjustment. 1040nr ez instructions (a) Passenger automobiles (other than trucks or vans). 1040nr ez instructions Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. 1040nr ez instructions Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. 1040nr ez instructions The new car component of the CPI was 115. 1040nr ez instructions 2 for October 1987 and 143. 1040nr ez instructions 787 for October 2012. 1040nr ez instructions The October 2012 index exceeded the October 1987 index by 28. 1040nr ez instructions 587. 1040nr ez instructions Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. 1040nr ez instructions 8 percent (28. 1040nr ez instructions 587/115. 1040nr ez instructions 2 x 100%). 1040nr ez instructions The dollar limitations in § 280F(a) are multiplied by a factor of 0. 1040nr ez instructions 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. 1040nr ez instructions This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. 1040nr ez instructions (b) Trucks and vans. 1040nr ez instructions To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. 1040nr ez instructions The new truck component of the CPI was 112. 1040nr ez instructions 4 for October 1987 and 149. 1040nr ez instructions 386 for October 2012. 1040nr ez instructions The October 2012 index exceeded the October 1987 index by 36. 1040nr ez instructions 986. 1040nr ez instructions Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. 1040nr ez instructions 9 percent (36. 1040nr ez instructions 986/112. 1040nr ez instructions 4 x 100%). 1040nr ez instructions The dollar limitations in § 280F(a) are multiplied by a factor of 0. 1040nr ez instructions 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. 1040nr ez instructions This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. 1040nr ez instructions (2) Amount of the limitation. 1040nr ez instructions Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. 1040nr ez instructions Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. 1040nr ez instructions Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. 1040nr ez instructions REV. 1040nr ez instructions PROC. 1040nr ez instructions 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. 1040nr ez instructions PROC. 1040nr ez instructions 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. 1040nr ez instructions PROC. 1040nr ez instructions 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. 1040nr ez instructions PROC. 1040nr ez instructions 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . 1040nr ez instructions 02 Inclusions in Income of Lessees of Passenger Automobiles. 1040nr ez instructions A taxpayer must follow the procedures in § 1. 1040nr ez instructions 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. 1040nr ez instructions In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. 1040nr ez instructions REV. 1040nr ez instructions PROC. 1040nr ez instructions 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. 1040nr ez instructions PROC. 1040nr ez instructions 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. 1040nr ez instructions EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. 1040nr ez instructions SECTION 6. 1040nr ez instructions DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. 1040nr ez instructions Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). 1040nr ez instructions For further information regarding this revenue procedure, contact Mr. 1040nr ez instructions Harvey at (202) 622-4930 (not a toll-free call). 1040nr ez instructions Prev  Up  Next   Home   More Internal Revenue Bulletins
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Understanding Your CP75A Notice

We’re auditing your tax return and need documentation to verify the Earned Income Credit (EIC), dependent exemption(s) and filing status you claimed.


What you need to do

  • Read the notice and the enclosed forms carefully. They explain the information you must send to us.
  • Provide copies of supporting documentation to verify the items we're auditing.
  • Complete the response form by indicating which items your supporting documentation addresses and return the form with the documents you are submitting.

You may want to

  • Review this notice with your tax preparer.
  • Call us for assistance at the toll-free telephone number listed in the top right corner of your notice.
  • Review the rules for claiming the Earned Income Credit and make sure that your child meets the four tests: the Relationship, Age, Residency and Joint Return tests, to qualify for EIC. Read more about the qualifying child rules.
  • Find out if you can claim the EIC if you don't have a qualifying child. Find the rules for those without a qualifying child here.

Answers to Common Questions

Why was my return selected for audit?
While most returns are accepted as filed, some are selected for examination. The IRS examines (or audits) some federal tax returns to determine if income, expenses, and credits are being reported accurately. The IRS selects returns for examination using various methods which include random sampling, computerized screening, and comparison of information received by the IRS such as Forms W-2 and 1099. Having your return selected for examination doesn't suggest that you made an error or were dishonest.

Can I claim the credit for my fiancé’s child?
No. You must be married to the child’s parent during the tax year in question to receive the earned income credit.

What do I need to send?
Refer to the Form 886-H you received with your notice. There is a separate form for each item being audited that explains what supporting documentation to send.

What if I can’t provide the requested documentation?
We'll disallow the items being audited and send you an examination report that shows the proposed changes to your tax return.

What if I did not file a tax return claiming the items you are questioning and someone else is using my name and social security number?
Contact us at the number listed on the top right corner of your notice. You can also refer to the IRS Identity Theft resource page for more information.

Can I file my tax return while I am being audited?
Yes, you should continue to file all required tax returns before the due date to avoid additional penalties and interest.


Tips for next year

Avoid errors that can delay your refund or result in the IRS denying your EITC claim. Find out the most common errors in claiming EITC here.

Page Last Reviewed or Updated: 07-Mar-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 1040nr Ez Instructions

1040nr ez instructions Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040nr ez instructions Tax questions. 1040nr ez instructions Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. 1040nr ez instructions irs. 1040nr ez instructions gov/pub515. 1040nr ez instructions What's New Deposit interest paid to certain nonresident alien individuals. 1040nr ez instructions  New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. 1040nr ez instructions Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. 1040nr ez instructions See Deposit interest paid to certain nonresident alien individuals in 2013. 1040nr ez instructions Portfolio interest. 1040nr ez instructions . 1040nr ez instructions  The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. 1040nr ez instructions Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. 1040nr ez instructions See Portfolio interest. 1040nr ez instructions U. 1040nr ez instructions S. 1040nr ez instructions real property interest. 1040nr ez instructions  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. 1040nr ez instructions The provision has been extended through 2013. 1040nr ez instructions The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. 1040nr ez instructions S. 1040nr ez instructions real property interest will continue to apply to any distribution from a RIC. 1040nr ez instructions See Qualified investment entities under U. 1040nr ez instructions S. 1040nr ez instructions Real Property Interest. 1040nr ez instructions Interest-related dividends and short-term capital gain dividends received from mutual funds. 1040nr ez instructions  The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. 1040nr ez instructions These provisions have been extended through 2013. 1040nr ez instructions Partnership withholding rate on effectively connected income. 1040nr ez instructions  For 2013, the rate for withholding on noncorporate partners has increased to 39. 1040nr ez instructions 6%. 1040nr ez instructions The rate for corporate partners remains 35%. 1040nr ez instructions Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. 1040nr ez instructions  If you made U. 1040nr ez instructions S. 1040nr ez instructions -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. 1040nr ez instructions See Amounts paid to qualified securities lenders . 1040nr ez instructions Electronic deposits. 1040nr ez instructions  You must make all deposits of taxes electronically. 1040nr ez instructions Substitute forms. 1040nr ez instructions  Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. 1040nr ez instructions If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. 1040nr ez instructions See Penalties. 1040nr ez instructions Filing electronically. 1040nr ez instructions  If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. 1040nr ez instructions You get to the system through the Internet at fire. 1040nr ez instructions irs. 1040nr ez instructions gov. 1040nr ez instructions For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. 1040nr ez instructions The IRS will not mail error reports for files that are bad. 1040nr ez instructions Qualified intermediaries. 1040nr ez instructions  A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. 1040nr ez instructions See Qualified intermediary under Foreign Intermediaries. 1040nr ez instructions Requests for extensions on Form 8809 must be filed electronically. 1040nr ez instructions  Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. 1040nr ez instructions See Extension to file Form 1042-S with the IRS. 1040nr ez instructions Photographs of missing children. 1040nr ez instructions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040nr ez instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040nr ez instructions You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040nr ez instructions Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. 1040nr ez instructions Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. 1040nr ez instructions In addition to discussing the rules that apply generally to payments of U. 1040nr ez instructions S. 1040nr ez instructions source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. 1040nr ez instructions S. 1040nr ez instructions real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. 1040nr ez instructions S. 1040nr ez instructions trade or business. 1040nr ez instructions Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). 1040nr ez instructions U. 1040nr ez instructions S. 1040nr ez instructions withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. 1040nr ez instructions For information on these provisions, go to www. 1040nr ez instructions irs. 1040nr ez instructions gov/fatca. 1040nr ez instructions Comments and suggestions. 1040nr ez instructions   We welcome your comments about this publication and your suggestions for future editions. 1040nr ez instructions   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 1040nr ez instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040nr ez instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040nr ez instructions   You can email us at taxforms@irs. 1040nr ez instructions gov. 1040nr ez instructions Please put “Publications Comment” on the subject line. 1040nr ez instructions You can also send us comments from www. 1040nr ez instructions irs. 1040nr ez instructions gov/formspubs/. 1040nr ez instructions Select “Comment on Tax Forms and Publications” under “Information About. 1040nr ez instructions ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040nr ez instructions Ordering forms and publications. 1040nr ez instructions   Visit www. 1040nr ez instructions irs. 1040nr ez instructions gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040nr ez instructions Internal Revenue Service 1201 N. 1040nr ez instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040nr ez instructions   If you have a tax question, check the information available on IRS. 1040nr ez instructions gov or call 1-800-829-1040. 1040nr ez instructions We cannot answer tax questions sent to either of the above addresses. 1040nr ez instructions Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. 1040nr ez instructions S. 1040nr ez instructions Tax Guide for Aliens 901 U. 1040nr ez instructions S. 1040nr ez instructions Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. 1040nr ez instructions S. 1040nr ez instructions Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. 1040nr ez instructions S. 1040nr ez instructions Source Income of Foreign Persons 1042-S Foreign Person's U. 1040nr ez instructions S. 1040nr ez instructions Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. 1040nr ez instructions Prev  Up  Next   Home   More Online Publications