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1040 Nr Tax Form

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1040 Nr Tax Form

1040 nr tax form 4. 1040 nr tax form   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. 1040 nr tax form Higher income taxpayers. 1040 nr tax form Minimum required for higher income taxpayers. 1040 nr tax form Estate or trust payments of estimated tax. 1040 nr tax form Lowering or eliminating the penalty. 1040 nr tax form ExceptionsLess Than $1,000 Due No Tax Liability Last Year Figuring Your Required Annual Payment (Part I) Short Method for Figuring the Penalty (Part III) Regular Method for Figuring the Penalty (Part IV)Figuring Your Underpayment (Part IV, Section A) Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Annualized Income Installment Method (Schedule AI) Farmers and Fishermen Waiver of PenaltyFarmers and fishermen. 1040 nr tax form Introduction If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have underpaid your estimated tax and may have to pay a penalty. 1040 nr tax form You may understand this chapter better if you can refer to a copy of your latest federal income tax return. 1040 nr tax form No penalty. 1040 nr tax form   Generally, you will not have to pay a penalty for 2013 if any of the following apply. 1040 nr tax form The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. 1040 nr tax form (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. 1040 nr tax form ) The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. 1040 nr tax form Your total tax for 2013 (defined later) minus your withholding is less than $1,000. 1040 nr tax form You did not have a tax liability for 2012. 1040 nr tax form You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000. 1040 nr tax form IRS can figure the penalty for you. 1040 nr tax form   If you think you owe the penalty, but you do not want to figure it yourself when you file your tax return, you may not have to. 1040 nr tax form Generally, the IRS will figure the penalty for you and send you a bill. 1040 nr tax form   You only need to figure your penalty in the following three situations. 1040 nr tax form You are requesting a waiver of part, but not all, of the penalty. 1040 nr tax form You are using the annualized income installment method to figure the penalty. 1040 nr tax form You are treating the federal income tax withheld from your income as paid on the dates actually withheld. 1040 nr tax form However, if these situations do not apply to you, and you think you can lower or eliminate your penalty, complete Form 2210 or Form 2210-F and attach it to your return. 1040 nr tax form See Form 2210 , later. 1040 nr tax form Topics - This chapter discusses: The general rule for the underpayment penalty, Special rules for certain individuals, Exceptions to the underpayment penalty, How to figure your underpayment and the amount of your penalty on Form 2210, and How to ask the IRS to waive the penalty. 1040 nr tax form Useful Items - You may want to see: Form (and Instructions) 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 5 for information about getting these forms. 1040 nr tax form General Rule In general, you may owe a penalty for 2013 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of: 90% of your 2013 tax, or 100% of your 2012 tax. 1040 nr tax form (Your 2012 tax return must cover a 12-month period. 1040 nr tax form ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. 1040 nr tax form Special rules for certain individuals. 1040 nr tax form   There are special rules for farmers and fishermen and certain higher income taxpayers. 1040 nr tax form Farmers and fishermen. 1040 nr tax form   If at least two-thirds of your gross income for 2012 or 2013 is from farming or fishing, substitute  662/3% for 90% in (1) above. 1040 nr tax form   See Farmers and Fishermen , later. 1040 nr tax form Higher income taxpayers. 1040 nr tax form   If your AGI for 2012 was more than $150,000 ($75,000 if your 2013 filing status is married filing a separate return), substitute 110% for 100% in (2) under General Rule . 1040 nr tax form This rule does not apply to farmers or fishermen. 1040 nr tax form   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. 1040 nr tax form Penalty figured separately for each period. 1040 nr tax form   Because the penalty is figured separately for each payment period, you may owe a penalty for an earlier payment period even if you later paid enough to make up the underpayment. 1040 nr tax form This is true even if you are due a refund when you file your income tax return. 1040 nr tax form Example. 1040 nr tax form You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. 1040 nr tax form Early in January 2014, you made an estimate of your total 2013 tax. 1040 nr tax form Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. 1040 nr tax form On January 10, you made an estimated tax payment of $3,000, which is the difference between your withholding and your estimate of your total tax. 1040 nr tax form Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. 1040 nr tax form You do not owe a penalty for your payment due January 15, 2014. 1040 nr tax form However, you may owe a penalty through January 10, 2014, the day you made the $3,000 payment, for your underpayments for the earlier payment periods. 1040 nr tax form Minimum required each period. 1040 nr tax form   You will owe a penalty for any 2013 payment period for which your estimated tax payment plus your withholding for the period and overpayments applied from previous periods was less than the smaller of: 22. 1040 nr tax form 5% of your 2013 tax, or 25% of your 2012 tax. 1040 nr tax form (Your 2012 tax return must cover a 12-month period. 1040 nr tax form ) Minimum required for higher income taxpayers. 1040 nr tax form   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. 1040 nr tax form 5% for 25% in (2) under General Rule . 1040 nr tax form When penalty is charged. 1040 nr tax form   If you miss a payment or you paid less than the minimum required in a period, you may be charged an underpayment penalty from the date the amount was due to the date the payment is made. 1040 nr tax form If a payment is mailed, the date of the U. 1040 nr tax form S. 1040 nr tax form postmark is considered the date of payment. 1040 nr tax form   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. 1040 nr tax form ) is considered to be the date of payment. 1040 nr tax form Estate or trust payments of estimated tax. 1040 nr tax form   If you have estimated taxes credited to you from an estate or trust (Schedule K-1 (Form 1041)), treat the payment as made by you on January 15, 2014. 1040 nr tax form Amended returns. 1040 nr tax form    If you file an amended return by the due date of your original return, use the tax shown on your amended return to figure your required estimated tax payments. 1040 nr tax form If you file an amended return after the due date of the original return, use the tax shown on the original return. 1040 nr tax form   However, if you and your spouse file a joint return after the due date to replace separate returns you originally filed by the due date, use the tax shown on the joint return to figure your required estimated tax payments. 1040 nr tax form This rule applies only if both original separate returns were filed on time. 1040 nr tax form 2012 separate returns and 2013 joint return. 1040 nr tax form    If you file a joint return with your spouse for 2013, but you filed separate returns for 2012, your 2012 tax is the total of the tax shown on your separate returns. 1040 nr tax form You filed a separate return if you filed as single, head of household, or married filing separately. 1040 nr tax form 2012 joint return and 2013 separate returns. 1040 nr tax form    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, your 2012 tax is your share of the tax on the joint return. 1040 nr tax form You are filing a separate return if you file as single, head of household, or married filing separately. 1040 nr tax form   To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2012 using the same filing status as for 2013. 1040 nr tax form Then multiply the tax on the joint return by the following fraction. 1040 nr tax form   The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. 1040 nr tax form Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. 1040 nr tax form Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. 1040 nr tax form For 2013, they file married filing separately. 1040 nr tax form Lisa figures her share of the tax on the 2012 joint return as follows. 1040 nr tax form 2012 tax on $41,000 based on a separate return $ 6,286 2012 tax on $8,000 based on a  separate return 803 Total $ 7,089 Lisa's percentage of total tax  ($6,286 ÷ $ 7,089) 88. 1040 nr tax form 67% Lisa's part of tax on joint return ($6,484 × 88. 1040 nr tax form 67%) $ 5,749 Form 2210. 1040 nr tax form   In most cases, you do not need to file Form 2210. 1040 nr tax form The IRS will figure the penalty for you and send you a bill. 1040 nr tax form If you want us to figure the penalty for you, leave the penalty line on your return blank. 1040 nr tax form Do not file Form 2210. 1040 nr tax form   To determine if you should file Form 2210, see Part II of Form 2210. 1040 nr tax form If you decide to figure your penalty, complete Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. 1040 nr tax form If you use Form 2210, you cannot file Form 1040EZ. 1040 nr tax form   On Form 1040, enter the amount of your penalty on line 77. 1040 nr tax form If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. 1040 nr tax form If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. 1040 nr tax form   On Form 1040A, enter the amount of your penalty on line 46. 1040 nr tax form If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. 1040 nr tax form If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. 1040 nr tax form Lowering or eliminating the penalty. 1040 nr tax form    You may be able to lower or eliminate your penalty if you file Form 2210. 1040 nr tax form You must file Form 2210 with your return if any of the following applies. 1040 nr tax form You request a waiver. 1040 nr tax form See Waiver of Penalty , later. 1040 nr tax form You use the annualized income installment method. 1040 nr tax form See the explanation of this method under Annualized Income Installment Method (Schedule AI) . 1040 nr tax form You use your actual withholding for each payment period for estimated tax purposes. 1040 nr tax form See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). 1040 nr tax form You base any of your required installments on the tax shown on your 2012 return and you filed or are filing a joint return for either 2012 or 2013, but not for both years. 1040 nr tax form Exceptions Generally, you do not have to pay an underpayment penalty if either: Your total tax is less than $1,000, or You had no tax liability last year. 1040 nr tax form Less Than $1,000 Due You do not owe a penalty if the total tax shown on your return minus the amount you paid through withholding (including excess social security and tier 1 railroad retirement (RRTA) tax withholding) is less than $1,000. 1040 nr tax form Total tax for 2013. 1040 nr tax form   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. 1040 nr tax form    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). 1040 nr tax form Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. 1040 nr tax form The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. 1040 nr tax form Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. 1040 nr tax form   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. 1040 nr tax form   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. 1040 nr tax form Note. 1040 nr tax form When figuring the amount on line 60, include household employment taxes only if you had federal income tax withheld from your income or you would owe the penalty even if you did not include those taxes. 1040 nr tax form Paid through withholding. 1040 nr tax form    For 2013, the amount you paid through withholding on Form 1040 is the amount on line 62 plus any excess social security or tier 1 RRTA tax withholding on line 69. 1040 nr tax form Add to that any write-in amount on line 72 identified as “Form 8689. 1040 nr tax form ” On Form 1040A, the amount you paid through withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included on line 41. 1040 nr tax form On Form 1040EZ, it is the amount on line 7. 1040 nr tax form No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. 1040 nr tax form S. 1040 nr tax form citizen or resident for the whole year. 1040 nr tax form For this rule to apply, your tax year must have included all 12 months of the year. 1040 nr tax form You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. 1040 nr tax form Example. 1040 nr tax form Ray, who is single and 22 years old, was unemployed for a few months during 2012. 1040 nr tax form He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. 1040 nr tax form He had no other income. 1040 nr tax form Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65 ($9,750 for 2012). 1040 nr tax form He filed a return only to have his withheld income tax refunded to him. 1040 nr tax form In 2013, Ray began regular work as an independent contractor. 1040 nr tax form Ray made no estimated tax payments in 2013. 1040 nr tax form Even though he did owe tax at the end of the year, Ray does not owe the underpayment penalty for 2013 because he had no tax liability in 2012. 1040 nr tax form Total tax for 2012. 1040 nr tax form   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. 1040 nr tax form    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). 1040 nr tax form Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. 1040 nr tax form The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. 1040 nr tax form Any refundable credit amounts listed on lines 64a, 65, 66, 70, and credits from Forms 8801 (line 27 only), and 8885 included on line 71. 1040 nr tax form   If you filed Form 1040A, your 2012 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. 1040 nr tax form   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. 1040 nr tax form Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. 1040 nr tax form If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. 1040 nr tax form Example. 1040 nr tax form The tax on Lori Lane's 2012 return was $12,400. 1040 nr tax form Her AGI was not more than $150,000 for either 2012 or 2013. 1040 nr tax form The tax on her 2013 return (Form 1040, line 55) is $13,044. 1040 nr tax form Line 56 (self-employment tax) is $8,902. 1040 nr tax form Her 2013 total tax is $21,946. 1040 nr tax form For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). 1040 nr tax form 90% of her 2013 tax is $19,751. 1040 nr tax form Because she paid less than her 2012 tax ($12,400) and less than 90% of her 2013 tax ($19,751), and does not meet an exception, Lori knows that she owes a penalty for underpayment of estimated tax. 1040 nr tax form The IRS will figure the penalty for Lori, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return. 1040 nr tax form Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. 1040 nr tax form Different 2012 filing status. 1040 nr tax form    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, see 2012 joint return and 2013 separate returns , earlier, to figure the amount to enter as your 2012 tax on line 8 of Form 2210. 1040 nr tax form Short Method for Figuring the Penalty (Part III) You may be able to use the short method in Part III of Form 2210 to figure your penalty for underpayment of estimated tax. 1040 nr tax form If you qualify to use this method, it will result in the same penalty amount as the regular method. 1040 nr tax form However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. 1040 nr tax form You can use the short method only if you meet one of the following requirements. 1040 nr tax form You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). 1040 nr tax form You paid the same amount of estimated tax on each of the four payment due dates. 1040 nr tax form If you do not meet either requirement, figure your penalty using the regular method in Part IV of Form 2210 and the Penalty Worksheet in the instructions. 1040 nr tax form Note. 1040 nr tax form If any payment was made before the due date, you can use the short method, but the penalty may be less if you use the regular method. 1040 nr tax form However, if the payment was only a few days early, the difference is likely to be small. 1040 nr tax form You cannot use the short method if any of the following apply. 1040 nr tax form You made any estimated tax payments late. 1040 nr tax form You checked box C or D in Part II of Form 2210. 1040 nr tax form You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. 1040 nr tax form S. 1040 nr tax form income tax withholding. 1040 nr tax form If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. 1040 nr tax form Also, you cannot use your actual withholding during each period to figure your payments for each period. 1040 nr tax form These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). 1040 nr tax form Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. 1040 nr tax form Regular Method for Figuring the Penalty (Part IV) You can use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if you paid one or more estimated tax payments earlier than the due date. 1040 nr tax form You must use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if any of the following apply to you. 1040 nr tax form You paid one or more estimated tax payments on a date after the due date. 1040 nr tax form You paid at least one, but less than four, installments of estimated tax. 1040 nr tax form You paid estimated tax payments in un- equal amounts. 1040 nr tax form You use the annualized income installment method to figure your underpayment for each payment period. 1040 nr tax form You use your actual withholding during each payment period to figure your payments. 1040 nr tax form Under the regular method, figure your underpayment for each payment period in Section A, then figure your penalty using the Penalty Worksheet in the Instructions for Form 2210. 1040 nr tax form Enter the results on line 27 of Section B. 1040 nr tax form Figuring Your Underpayment (Part IV, Section A) Figure your underpayment of estimated tax for each payment period in Section A following the line-by-line instructions in the Instructions for Form 2210. 1040 nr tax form Complete lines 20 through 26 of the first column before going to line 20 of the next column. 1040 nr tax form Required installments—line 18. 1040 nr tax form   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). 1040 nr tax form This method—the regular method—is the one to use if you received your income evenly throughout the year. 1040 nr tax form   However, if you did not receive your income evenly throughout the year, you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. 1040 nr tax form First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. 1040 nr tax form See Annualized Income Installment Method (Schedule AI), later. 1040 nr tax form Payments made—line 19. 1040 nr tax form   Enter in each column the total of: Your estimated tax paid after the due date for the previous column and by the due date shown at the top of the column, and One-fourth of your withholding. 1040 nr tax form For special rules for figuring your payments, see Form 2210 instructions for line 19. 1040 nr tax form   If you file Form 1040, your withholding is the amount on line 62, plus any excess social security or tier 1 RRTA tax withholding on line 69. 1040 nr tax form If you file Form 1040A, your withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included in line 41. 1040 nr tax form Actual withholding method. 1040 nr tax form    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. 1040 nr tax form You can make this choice separately for the tax withheld from your wages and for all other withholding. 1040 nr tax form This includes any excess social security and tier 1 RRTA tax withheld. 1040 nr tax form   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. 1040 nr tax form   If you use your actual withholding, you must check box D in Form 2210, Part II. 1040 nr tax form Then complete Form 2210 using the regular method (Part IV) and file it with your return. 1040 nr tax form Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Figure the amount of your penalty for Section B using the Penalty Worksheet in the Form 2210 instructions. 1040 nr tax form The penalty is imposed on each underpayment amount shown on Form 2210, Section A, line 25, for the number of days that it remained unpaid. 1040 nr tax form For 2013, there are four rate periods—April 16 through June 30, July 1 through September 30, October 1 through December 31, and January 1, 2014 through April 15, 2014. 1040 nr tax form A 3% rate applies to all four periods. 1040 nr tax form Payments. 1040 nr tax form    Before completing the Penalty Worksheet, it may be helpful to make a list of the payments you made and income tax withheld after the due date (or the last day payments could be made on time) for the earliest payment period an underpayment occurred. 1040 nr tax form For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. 1040 nr tax form You can use the table in the Form 2210 instructions to make your list. 1040 nr tax form Follow those instructions for listing income tax withheld and payments made with your return. 1040 nr tax form Use the list to determine when each underpayment was paid. 1040 nr tax form   If you mail your estimated tax payments, use the date of the U. 1040 nr tax form S. 1040 nr tax form postmark as the date of payment. 1040 nr tax form Line 1b. 1040 nr tax form   Apply the payments listed to underpayment balance in the first column until it is fully paid. 1040 nr tax form Apply payments in the order made. 1040 nr tax form Figuring the penalty. 1040 nr tax form   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. 1040 nr tax form On line 3 of the Penalty Worksheet enter the number of days between the due date (line 2) and the date of each payment on line 1b. 1040 nr tax form On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. 1040 nr tax form If no payments are applied, figure the penalty on the amount on line 1a. 1040 nr tax form Aid for counting days. 1040 nr tax form    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. 1040 nr tax form Find the number for the date the payment was due by going across to the column of the month the payment was due and moving down the column to the due date. 1040 nr tax form In the same manner, find the number for the date the payment was made. 1040 nr tax form Subtract the due date “number” from the payment date “number. 1040 nr tax form ”   For example, if a payment was due on June 15 (61), but was not paid until September 1 (139), the payment was 78 (139 – 61) days late. 1040 nr tax form Table 4-1. 1040 nr tax form Calendar To Determine the Number of Days a Payment Is Late Instructions. 1040 nr tax form Use this table with Form 2210 if you are completing Part IV, Section B. 1040 nr tax form First, find the number for the payment due date by going across to the column of the month the payment was due and moving down the column to the due date. 1040 nr tax form Then, in the same manner, find the number for the date the payment was made. 1040 nr tax form Finally, subtract the due date number from the payment date number. 1040 nr tax form The result is the number of days the payment is late. 1040 nr tax form Example. 1040 nr tax form The payment due date is June 15 (61). 1040 nr tax form The payment was made on November 4 (203). 1040 nr tax form The payment is 142 days late (203 – 61). 1040 nr tax form Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. 1040 nr tax form Sept. 1040 nr tax form Oct. 1040 nr tax form Nov. 1040 nr tax form Dec. 1040 nr tax form Jan. 1040 nr tax form Feb. 1040 nr tax form Mar. 1040 nr tax form Apr. 1040 nr tax form 1   16 47 77 108 139 169 200 230 261 292 320 351 2   17 48 78 109 140 170 201 231 262 293 321 352 3   18 49 79 110 141 171 202 232 263 294 322 353 4   19 50 80 111 142 172 203 233 264 295 323 354 5   20 51 81 112 143 173 204 234 265 296 324 355 6   21 52 82 113 144 174 205 235 266 297 325 356 7   22 53 83 114 145 175 206 236 267 298 326 357 8   23 54 84 115 146 176 207 237 268 299 327 358 9   24 55 85 116 147 177 208 238 269 300 328 359 10   25 56 86 117 148 178 209 239 270 301 329 360 11   26 57 87 118 149 179 210 240 271 302 330 361 12   27 58 88 119 150 180 211 241 272 303 331 362 13   28 59 89 120 151 181 212 242 273 304 332 363 14   29 60 90 121 152 182 213 243 274 305 333 364 15 0 30 61 91 122 153 183 214 244 275 306 334 365 16 1 31 62 92 123 154 184 215 245 276 307 335   17 2 32 63 93 124 155 185 216 246 277 308 336   18 3 33 64 94 125 156 186 217 247 278 309 337   19 4 34 65 95 126 157 187 218 248 279 310 338   20 5 35 66 96 127 158 188 219 249 280 311 339   21 6 36 67 97 128 159 189 220 250 281 312 340   22 7 37 68 98 129 160 190 221 251 282 313 341   23 8 38 69 99 130 161 191 222 252 283 314 342   24 9 39 70 100 131 162 192 223 253 284 315 343   25 10 40 71 101 132 163 193 224 254 285 316 344   26 11 41 72 102 133 164 194 225 255 286 317 345   27 12 42 73 103 134 165 195 226 256 287 318 346   28 13 43 74 104 135 166 196 227 257 288 319 347   29 14 44 75 105 136 167 197 228 258 289   348   30 15 45 76 106 137 168 198 229 259 290   349   31   46   107 138   199   260 291   350   Annualized Income Installment Method (Schedule AI) If you did not receive your income evenly throughout the year (for example, your income from a shop you operated at a marina was much larger in the summer than it was during the rest of the year), you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. 1040 nr tax form Under this method, your required installment (Part IV, line 18) for one or more payment periods may be less than one-fourth of your required annual payment. 1040 nr tax form To figure your underpayment using this method, complete Form 2210, Schedule AI. 1040 nr tax form Schedule AI annualizes your tax at the end of each payment period based on your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. 1040 nr tax form If you use the annualized income installment method, you must check box C in Part II of Form 2210. 1040 nr tax form Also, you must attach Form 2210 and Schedule AI to your return. 1040 nr tax form If you use Schedule AI for any payment due date, you must use it for all payment due dates. 1040 nr tax form Completing Schedule AI. 1040 nr tax form   Follow the Form 2210 instructions to complete Schedule AI. 1040 nr tax form For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. 1040 nr tax form If you use the cash method of accounting (used by most people), include all income actually or constructively received during the period and all deductions actually paid during the period. 1040 nr tax form Note. 1040 nr tax form Each period includes amounts from the previous period(s). 1040 nr tax form Period (a) includes items for January 1 through March 31. 1040 nr tax form Period (b) includes items for January 1 through May 31. 1040 nr tax form Period (c) includes items for January 1 through August 31. 1040 nr tax form Period (d) includes items for the entire year. 1040 nr tax form Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. 1040 nr tax form The penalty for underpaying your 2013 estimated tax will not apply if you file your return and pay all the tax due by March 3, 2014. 1040 nr tax form If you are a fiscal year taxpayer, the penalty will not apply if you file your return and pay the tax due by the first day of the third month after the end of your tax year. 1040 nr tax form Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. 1040 nr tax form The underpayment penalty for 2013 is figured on the difference between the amount of 2013 withholding plus estimated tax paid by the due date and the smaller of: 662/3% (rather than 90%) of your 2013 tax, or 100% of the tax shown on your 2012 return. 1040 nr tax form Even if these special rules apply to you, you will not owe the penalty if you meet either of the two conditions discussed under Exceptions . 1040 nr tax form See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. 1040 nr tax form Form 2210-F. 1040 nr tax form   Use Form 2210-F to figure any underpayment penalty. 1040 nr tax form Do not attach it to your return unless you check a box in Part I. 1040 nr tax form However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. 1040 nr tax form Enter the amount from line 16 on Form 1040, line 77 and add the penalty to any balance due on your return or subtract it from your refund. 1040 nr tax form Keep your filled-in Form 2210-F for your records. 1040 nr tax form    If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill. 1040 nr tax form Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. 1040 nr tax form You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. 1040 nr tax form You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. 1040 nr tax form You had a reasonable cause for not making the payment. 1040 nr tax form Your underpayment was not due to willful neglect. 1040 nr tax form How to request a waiver. 1040 nr tax form   To request a waiver, see the Instructions for Form 2210. 1040 nr tax form Farmers and fishermen. 1040 nr tax form   To request a waiver, see the Instructions for Form 2210-F. 1040 nr tax form Federally declared disaster. 1040 nr tax form   Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. 1040 nr tax form During the processing of your tax return, the IRS automatically identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief. 1040 nr tax form Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. 1040 nr tax form If you still owe a penalty after the automatic waiver is applied, we will send you a bill. 1040 nr tax form   Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices are in a covered area are also entitled to relief. 1040 nr tax form Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. 1040 nr tax form If you meet either of these eligibility requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief. 1040 nr tax form   Details on the applicable disaster postponement period can be found at IRS. 1040 nr tax form gov. 1040 nr tax form Enter Tax Relief in Disaster Situations. 1040 nr tax form Select the federally declared disaster that affected you. 1040 nr tax form    Worksheet 4-1. 1040 nr tax form 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. 1040 nr tax form To figure the annualized entries for lines 2, 3, and 5 below, multiply the expected amount for the period by the  annualization amount on line 2 of Schedule AI for the same period. 1040 nr tax form                   1. 1040 nr tax form Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. 1040 nr tax form       2. 1040 nr tax form Enter your annualized qualified dividends for the period 2. 1040 nr tax form           3. 1040 nr tax form Are you filing Schedule D?               □ Yes. 1040 nr tax form Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. 1040 nr tax form If either line 15 or line 16 is blank or a loss, enter -0-. 1040 nr tax form 3. 1040 nr tax form             □ No. 1040 nr tax form Enter your annualized capital gain distributions from Form 1040, line 13             4. 1040 nr tax form Add lines 2 and 3   4. 1040 nr tax form           5. 1040 nr tax form If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. 1040 nr tax form Otherwise, enter -0-   5. 1040 nr tax form           6. 1040 nr tax form Subtract line 5 from line 4. 1040 nr tax form If zero or less, enter -0- 6. 1040 nr tax form       7. 1040 nr tax form Subtract line 6 from line 1. 1040 nr tax form If zero or less, enter -0- 7. 1040 nr tax form       8. 1040 nr tax form Enter: $36,900 if single or married filing separately, $73,800 if married filing jointly or qualifying widow(er), $49,400 if head of household. 1040 nr tax form 8. 1040 nr tax form       9. 1040 nr tax form Enter the smaller of line 1 or line 8 9. 1040 nr tax form       10. 1040 nr tax form Enter the smaller of line 7 or line 9 10. 1040 nr tax form       11. 1040 nr tax form Subtract line 10 from line 9. 1040 nr tax form This amount is taxed at 0% 11. 1040 nr tax form       12. 1040 nr tax form Enter the smaller of line 1 or line 6 12. 1040 nr tax form       13. 1040 nr tax form Enter the amount from line 11 13. 1040 nr tax form       14. 1040 nr tax form Subtract line 13 from line 12 14. 1040 nr tax form       15. 1040 nr tax form Multiply line 14 by 15% (. 1040 nr tax form 15) 15. 1040 nr tax form   16. 1040 nr tax form Figure the tax on the amount on line 7. 1040 nr tax form If the amount on line 7 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. 1040 nr tax form If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. 1040 nr tax form   17. 1040 nr tax form Add lines 15 and 16 17. 1040 nr tax form   18. 1040 nr tax form Figure the tax on the amount on line 1. 1040 nr tax form If the amount on line 1 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. 1040 nr tax form If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. 1040 nr tax form   19. 1040 nr tax form Tax on all taxable income. 1040 nr tax form Enter the smaller of line 17 or line 18. 1040 nr tax form Also enter this amount on line 12 of Schedule AI in the appropriate column. 1040 nr tax form However, if you are using this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2, line 4 19. 1040 nr tax form   Worksheet 4-2. 1040 nr tax form 2013 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet Before you begin:If Schedule AI, line 11, is zero for the period, do not complete this worksheet. 1040 nr tax form             1. 1040 nr tax form Enter the amount from line 11 of Schedule AI for the period 1. 1040 nr tax form   2. 1040 nr tax form Enter the annualized amount* of foreign earned income and housing amount excluded or deducted (from  Form 2555, lines 45 and 50, or Form 2555-EZ, line 18) in figuring the amount entered for the period on line 1  of Schedule AI 2. 1040 nr tax form   3. 1040 nr tax form Add lines 1 and 2 3. 1040 nr tax form   4. 1040 nr tax form Tax on the amount on line 3. 1040 nr tax form Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. 1040 nr tax form See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. 1040 nr tax form (Note. 1040 nr tax form You do not have to use the same method for each period on Schedule AI. 1040 nr tax form ) 4. 1040 nr tax form   5. 1040 nr tax form Tax on the amount on line 2. 1040 nr tax form If the amount on line 2 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. 1040 nr tax form If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. 1040 nr tax form   6. 1040 nr tax form Subtract line 5 from line 4. 1040 nr tax form Enter the result here and on line 12 of Schedule AI. 1040 nr tax form If zero or less,  enter -0- 6. 1040 nr tax form             * To figure the annualized amount for line 2, multiply the exclusion or deduction for the period by the annualization amount on line 2 of Schedule AI for the same period. 1040 nr tax form     ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. 1040 nr tax form If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. 1040 nr tax form Complete the rest of Form 8615 according to its instructions. 1040 nr tax form Then complete lines 5 and 6 above. 1040 nr tax form     *** Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet (or Worksheet 4-1 in this chapter) or the Schedule D Tax Worksheet, whichever worksheet you use to figure the tax on line 4 above. 1040 nr tax form Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). 1040 nr tax form Next, determine if you have a capital gain excess. 1040 nr tax form     Figuring capital gain excess. 1040 nr tax form To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Schedule AI from line 6 of Worksheet 4-1 or your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). 1040 nr tax form If the result is more than zero, that amount is your capital gain excess. 1040 nr tax form     No capital gain excess. 1040 nr tax form If you do not have a capital gain excess, complete the rest of Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet according to the worksheet's instructions. 1040 nr tax form Then complete lines 5 and 6 above. 1040 nr tax form     Capital gain excess. 1040 nr tax form If you have a capital gain excess, complete a second Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. 1040 nr tax form Then complete lines 5 and 6 above. 1040 nr tax form     Make the modifications below only for purposes of filling out Worksheet 4-2 above. 1040 nr tax form     a. 1040 nr tax form Reduce (but not below zero) the amount you otherwise would enter on line 3 of your Worksheet 4-1, line 3 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 9 of your Schedule D Tax Worksheet by your capital gain excess. 1040 nr tax form     b. 1040 nr tax form Reduce (but not below zero) the amount you otherwise would enter on line 2 of your Worksheet 4-1, line 2 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (a) above. 1040 nr tax form     c. 1040 nr tax form Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. 1040 nr tax form     d. 1040 nr tax form Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the 2013 Instructions for Schedule D (Form 1040). 1040 nr tax form   Prev  Up  Next   Home   More Online Publications
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Understanding your CP120 Notice

You filed a tax-exempt return, but our records don't show you are tax-exempt.


What you need to do

  • Mail or fax us a copy of the letter we provided you or your parent organization recognizing your tax exempt status.
  • Apply for tax exempt status by completing and submitting the appropriate application and fee.
  • Mail the application and appropriate fee to the address on your notice.

You may want to...


Answers to Common Questions

What if I don't qualify or don't want to apply for tax-exempt status?
You should complete the appropriate federal income tax form.

What if I believe I am tax-exempt and not required to submit an application?
You must show on your annual return the subsection under which you're claiming to be tax-exempt.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 26-Mar-2014

Printable samples of this notice (PDF)

 

 

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 1040 Nr Tax Form

1040 nr tax form Publication 504 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. 1040 nr tax form Tax questions. 1040 nr tax form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 504, such as legislation enacted after this publication was published, go to www. 1040 nr tax form irs. 1040 nr tax form gov/pub504. 1040 nr tax form Reminders Relief from joint liability. 1040 nr tax form  In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint tax return. 1040 nr tax form For more information, see Relief from joint liability under Married Filing Jointly. 1040 nr tax form Social security numbers for dependents. 1040 nr tax form  You must include on your tax return the taxpayer identification number (generally the social security number) of every person for whom you claim an exemption. 1040 nr tax form See Exemptions for Dependents under Exemptions, later. 1040 nr tax form Individual taxpayer identification number (ITIN). 1040 nr tax form  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security number (SSN). 1040 nr tax form To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. 1040 nr tax form It takes about 6 to 10 weeks to get an ITIN. 1040 nr tax form The ITIN is entered wherever an SSN is requested on a tax return. 1040 nr tax form If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. 1040 nr tax form Change of address. 1040 nr tax form  If you change your mailing address, be sure to notify the Internal Revenue Service. 1040 nr tax form You can use Form 8822, Change of Address. 1040 nr tax form Mail it to the Internal Revenue Service Center for your old address. 1040 nr tax form (Addresses for the Service Centers are on the back of the form. 1040 nr tax form ) Change of name. 1040 nr tax form  If you change your name, be sure to notify the Social Security Administration using Form SS-5, Application for a Social Security Card. 1040 nr tax form Change of withholding. 1040 nr tax form  If you have been claiming a withholding exemption for your spouse, and you divorce or legally separate, you must give your employer a new Form W-4, Employee's Withholding Allowance Certificate, within 10 days after the divorce or separation showing the correct number of exemptions. 1040 nr tax form Photographs of missing children. 1040 nr tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 nr tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 nr tax form 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. 1040 nr tax form Introduction This publication explains tax rules that apply if you are divorced or separated from your spouse. 1040 nr tax form It covers general filing information and can help you choose your filing status. 1040 nr tax form It also can help you decide which exemptions you are entitled to claim, including exemptions for dependents. 1040 nr tax form The publication also discusses payments and transfers of property that often occur as a result of divorce and how you must treat them on your tax return. 1040 nr tax form Examples include alimony, child support, other court-ordered payments, property settlements, and transfers of individual retirement arrangements. 1040 nr tax form In addition, this publication also explains deductions allowed for some of the costs of obtaining a divorce and how to handle tax withholding and estimated tax payments. 1040 nr tax form The last part of the publication explains special rules that may apply to persons who live in community property states. 1040 nr tax form Comments and suggestions. 1040 nr tax form   We welcome your comments about this publication and your suggestions for future editions. 1040 nr tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 nr tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 nr tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 nr tax form   You can send your comments from www. 1040 nr tax form irs. 1040 nr tax form gov/formspubs/. 1040 nr tax form Click on “More Information. 1040 nr tax form ”and then on “Comment on Tax Forms and Publications”. 1040 nr tax form   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. 1040 nr tax form Ordering forms and publications. 1040 nr tax form   Visit www. 1040 nr tax form irs. 1040 nr tax form 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. 1040 nr tax form Internal Revenue Service 1201 N. 1040 nr tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 nr tax form   If you have a tax question, check the information available on IRS. 1040 nr tax form gov or call 1-800-829-1040. 1040 nr tax form We cannot answer tax questions sent to either of the above addresses. 1040 nr tax form Useful Items - You may want to see: Publications 501 Exemptions, Standard Deduction, and Filing Information 544 Sales and Other Dispositions of Assets 555 Community Property 590 Individual Retirement Arrangements (IRAs) 971 Innocent Spouse Relief Form (and Instructions) 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help near the end of this publication for information about getting publications and forms. 1040 nr tax form Prev  Up  Next   Home   More Online Publications