1040NR 2010 PDF

Instructions for Form. NR-EZ. U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents. Section references are to. RINR. Rhode Island Nonresident Individual Income Tax Return. RI- NR. RI Schedule EIC. RI Schedule OT. RI RI Schedule FT. RINR. Name(s) shown on Form RINR. Your Social Security Number. RI SCHEDULE V PART-YEAR RESIDENT TAX CALCULATION.

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Finally, we are creating a new unit at the Austin Service Center Campus to specialize in this type of work. The Commissioner, Large and Mid-Size Business Division, should determine whether it would be feasible to require payers issuing multiple Forms S to issue a single summary Form S at the end of the calendar year to simplify reporting for the U. As long as proper controls are not 1040nt place, the risk of fraudulent returns and refunds is substantial.

Form 1040nr-ez instructions 2010 crosstour

Thank you for sharing the subject draft report for our review and comments. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objective.

Obtained access to and analyzed the IRS Form S database also referred to as Chapter Three Withholding or CTW to determine its usability in matching wage and withholding information submitted from employers to tax return information claimed by taxpayers on their Form NR returns.

Reviewed the statistical sample to determine if any of the returns appeared to be fraudulent. Taxpayer Identification Number Tax Year. The control weaknesses referred to in this report were all identified in our judgmental sample. This judgmental sample included return characteristics which 100nr deemed to be of high risk.

In addition, income codes, exemption codes, withholding percent, and potentially other fields from the Form S will be used. This process identifies certain questionable items but it is not designed to identify all questionable refunds.


We are also implementing new procedures for reviewing and processing these refund claims, including the development of a new database, new document matching, and improved administration of penalty provisions. When these individuals file their tax returns, they could have tens or even hundreds of Forms S to attach to their returns.

However, from our judgmental sample of TY and TY returns, we identified significant control weaknesses in the processing of refunds claimed on Forms NR. We initiated this review as a result of another audit [5] in which we identified claims for refunds of withheld amounts on Forms NR that appeared to be questionable based on the associated tax withholding documents, Forms S.

The Director, International Compliance Strategy and Policy will review the progress on the above actions on a monthly basis beginning on October 3, Determined what controls are in place to ensure wage, withholding, and refund information on Forms NR is accurate.

The actions that 0210 described above are in process. Forms S that contain withholding amounts that appear unreasonable or inaccurate. The Collection function will assist with this effort. These actions include the following: For example, Japanese citizens are not required to pay tax on U. Interviewed responsible IRS 1040br personnel. We found that personnel at the Austin Submission Processing Center are not consistently applying these tax treaties when processing Forms NR.

In their response to the report, IRS officials agreed with the recommendations and are taking appropriate corrective actions. We determined the following internal controls were relevant to our audit objective: Appendix IV — Outcome Measures. Matched the total withholding amounts claimed 1040nt the return to the amounts claimed on the individual Forms S and noted any discrepancies.

Based on their analysis of cases provided by 1040nnr Treasury Inspector General for Tax Administration, a Unified Work Request will be submitted by January 15,to add a document identification number as an additional validation criteria. The treaties can also dictate how the winnings are to be taxed. The Commissioner, Large and Mid-Size Business Division, should ensure 100nr plans, developed during the course of our audit to address the control weaknesses discussed in this report, are implemented to: These outcome measures are based on specific cases identified through our judgmental samples and are not projected to the overall population of Forms NR.


Country codes will be used. Nonresident Alien Income Tax Returns from tax year indicated that there was not a significant percentage of Form NR returns with questionable or fraudulent refund claims.

Your review of a statistically valid sample of Forms NR U. We conducted this performance audit in accordance with generally accepted government auditing standards.

Form nr-ez instructions crosstour – AP Accademia

Office of the Commissioner — Attn: We considered the following in identifying these returns: Forms S that contain information that appears to be fabricated, incomplete, or questionable. Please contact me at if you have questions or Michael E.

Detailed information on our audit objective, scope, and methodology is presented in Appendix I. Director, International Compliance Strategy and Policy. Since the requested action will be subject to funding and resource prioritization by the Modernization and Information Technology 210 organization, submission of the Unified Work Request will complete the corrective action. This judgmental sample included only Forms NR filed 2001 ITINs and focused on certain dollar amounts, certain issuers of Forms S, returns filed from certain foreign countries, and certain tax return preparers.

These benefits will be incorporated into our Semiannual Report to Congress. However, 20110 questionable refund amounts in the cases that we identified in our judgmental sample appear to be very high. IRS management agreed with this recommendation. The Director, International Compliance Strategy and Policy will review the progress on the above actions on a monthly basis beginning on September 3,with a final decision by June 30,