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Sample Federal Tax Return- Daenerys Targaryen


1042-S Swarthmore Account information:
 Taxable Scholarship: $4,803
 Federal income tax withheld: $232.92
 Student account charged: $232.92
Daenerys’ work information:
 Campus Job: 1082, no federal tax withheld, $57.79 in state taxes withheld
 Summer work: $2,460, $250 in federal taxes withheld, $73.80 in state
taxes withheld
Daenerys completes the federal tax return (1040NR-EZ) with
1.
2.
3.
4.
5.
6.
7.
Wages on line 3 - $3542
Scholarship on line 5- $4,803
State taxes paid on line 11- $131.59
$3900 listed on line 13
The number from the enclosed tax table on line 15
Federal taxes withheld from W-2 on line 18a- $250
Federal taxes withheld from 1042-s on line 18b- $232.92
Daenerys completes the “dummy” return by omitting her scholarship and the deferral tax
withheld
 Daenerys’ results:
1. Her federal tax return shows she is due a refund of $69
2. Her “dummy” return shows she is due a refund of $250.
Now the following steps must occur:
1. Daenerys must have the tax desk contact Student Accounts to approve a credit on
her account of $232.92, as taxes owed due to her taxable scholarship
2. She must also have the tax desk approve a credit from Student Accounts of $181 to
her account, for the refund she would have received, without her taxable
scholarship.
3. She must mail her 1040-NR EZ, her 8843, her 1042-S and her W-2s to the IRS to
collect her $69 refund.
Daenerys' 1042s scholarship amount
Form
1040NR-EZ
Daenerys' income as found on her W2
OMB No. 1545-0074
U.S. Income Tax Return for Certain
Nonresident Aliens With No Dependents
2013
Department of the Treasury
a Information about Form 1040NR-EZ and its instructions is at www.irs.gov/form1040nrez.
Internal Revenue Service
Your first name and initial
Identifying number (see instructions)
Last name
Please print
or type.
See
separate
instructions.
Filing Status
Check only one box.
Attach
Form(s)
W-2 or
1042-S
here.
Also
attach
Form(s)
1099-R if
tax was
withheld.
Refund
Direct
deposit?
See
instructions.
Amount
You Owe
Daenerys S
Targaryen
246-01-0415
Present home address (number, street, and apt. no., or rural route). If you have a P.O. box, see instructions.
500 College Ave
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).
Swarthmore, PA 19081
Foreign country name
Foreign province/state/county
United Kingdom
Scotland
1
✔
Single nonresident alien
2
Foreign postal code
K4169AJ
Married nonresident alien
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18a
b
19
20
21
22
23a
b
d
e
Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . .
Taxable refunds, credits, or offsets of state and local income taxes . . . . . .
Scholarship and fellowship grants. Attach Form(s) 1042-S or required statement. .
Total income exempt by a treaty from page 2, Item J(1)(e) .
6
Add lines 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . .
Scholarship and fellowship grants excluded . . . . .
8
Student loan interest deduction . . . . . . . . .
9
Subtract the sum of line 8 and line 9 from line 7. This is your adjusted gross income .
Itemized deductions (see instructions) . . . . . . . . . . . . . . .
Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . .
Exemption (see instructions) . . . . . . . . . . . . . . . . . . .
Taxable income. Subtract line 13 from line 12. If line 13 is more than line 12, enter -0Tax. Find your tax in the tax table in the instructions . . . . . . . . . . .
Unreported social security and Medicare tax from Form: a 4137
b 8919
Add lines 15 and 16. This is your total tax . . . . . . . . . . . . . a
Federal income tax withheld from Form(s) W-2 and 1099-R
18a
250
Federal income tax withheld from Form(s) 1042-S . . .
18b
232
92
2013 estimated tax payments and amount applied from 2012 return
19
Credit for amount paid with Form 1040-C . . . . .
20
Add lines 18a through 20. These are your total payments . . . . . . . . a
If line 21 is more than line 17, subtract line 17 from line 21. This is the amount you overpaid
Amount of line 22 you want refunded to you. If Form 8888 is attached, check here a
Routing number
c Type:
Checking
Savings
Account number
If you want your refund check mailed to an address outside the United States not
shown above, enter that address here:
24
25
26
Amount of line 22 you want applied to your 2014 estimated tax a
24
Amount you owe. Subtract line 21 from line 17. For details on how to pay, see instructions
Estimated tax penalty (see instructions) . . . . . . .
26
a
3
4
5
3542
7
8345
10
11
12
13
14
15
16
17
8345
131
8213
59
41
3900
4313
41
21
22
23a
482
92
69
92
69
92
4803
413
0
413
25
Third
Party
Designee
Do you want to allow another person to discuss this return with the IRS (see instructions)?
Sign
Here
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge
and belief, they are true, correct, and accurately list all amounts and sources of U.S. source income I received during the tax year. Declaration of
preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Paid
Preparer
Use Only
F
Keep a copy of
this return for
your records.
Designee’s
name
Your signature
Print/Type preparer’s name
Firm’s name
a
Firm's address
a
Date
No
Personal identification
a
number (PIN)
Phone
a
no.
a
Yes. Complete the following.
Your occupation in the United States
Preparer's signature
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.
Date
If the IRS sent you an Identity Protection
PIN, enter it
here (see inst.)
PTIN
Check
if
self-employed
Firm's EIN a
Phone no.
Cat. No. 21534N
Form 1040NR-EZ (2013)
Page 2
Form 1040NR-EZ (2013)
Schedule OI- Other Information (see instructions)
Answer all questions
A
Of what country or countries were you a citizen or national during the tax year?
B
In what country did you claim residence for tax purposes during the tax year?
C
Have you ever applied to be a green card holder (lawful permanent resident) of the United States? .
.
.
.
Yes
✔
No
D
Were you ever:
1.
A U.S. citizen? . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
A green card holder (lawful permanent resident) of the United States?
. . . . . . . . .
If you answer “Yes” to (1) or (2), see Pub. 519, chapter 4, for expatriation rules that may apply to you.
.
.
.
.
Yes
Yes
✔
No
No
United Kingdom
United Kingdom
✔
E
If you had a visa on the last day of the tax year, enter your visa type. If you did not have a visa, enter your U.S. immigration
status on the last day of the tax year. F-1
F
Have you ever changed your visa type (nonimmigrant status) or U.S. immigration status? .
If you answered “Yes,” indicate the date and nature of the change. a
G
List all dates you entered and left the United States during 2013 (see instructions).
Note. If you are a resident of Canada or Mexico AND commute to work in the United States at frequent
intervals, check the box for Canada or Mexico and skip to item H . . . . . . . . . . . .
H
I
J
Date entered United States
mm/dd/yy
Date departed United States
mm/dd/yy
01/15/13
08/13/13
05/27/13
12/20/13
.
.
Date entered United States
mm/dd/yy
.
.
.
.
Yes
Canada
✔
No
Mexico
Date departed United States
mm/dd/yy
Give number of days (including vacation, nonworkdays, and partial days) you were present in the United States during:
2011
, 2012
, and 2013
177
257
Did you file a U.S. income tax return for any prior year?
If “Yes,” give the latest year and form number you filed
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
✔
Yes
.
No
a 2012 1040 NR EZ
Income Exempt from Tax—If you are claiming exemption from income tax under a U.S. income tax treaty with a foreign country,
complete (1) and (2) below. See Pub. 901 for more information on tax treaties.
1.
Enter the name of the country, the applicable tax treaty article, the number of months in prior years you claimed the
treaty benefit, and the amount of exempt income in the columns below. Attach Form 8833 if required (see instructions).
(a) Country
(b) Tax treaty
article
(d) Amount of exempt
income in current tax year
(c) Number of months
claimed in prior tax years
(e) Total. Enter this amount on Form 1040NR-EZ, line 6. Do not enter it on line 3 or line 5 . . . .
2.
Were you subject to tax in a foreign country on any of the income shown in 1(d) above?
.
.
.
.
.
.
.
Yes
No
Form 1040NR-EZ (2013)
No scholarship is reported on
this "dummy" return
Form
1040NR-EZ
Same wage amount as used on the
previous tax return example.
OMB No. 1545-0074
U.S. Income Tax Return for Certain
Nonresident Aliens With No Dependents
2013
Department of the Treasury
a Information about Form 1040NR-EZ and its instructions is at www.irs.gov/form1040nrez.
Internal Revenue Service
Your first name and initial
Identifying number (see instructions)
Last name
Please print
or type.
See
separate
instructions.
Filing Status
Check only one box.
Attach
Form(s)
W-2 or
1042-S
here.
Also
attach
Form(s)
1099-R if
tax was
withheld.
Refund
Direct
deposit?
See
instructions.
Amount
You Owe
Daenerys S
Targaryen
246-01-0415
Present home address (number, street, and apt. no., or rural route). If you have a P.O. box, see instructions.
500 College Ave
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).
Swarthmore, PA 19081
Foreign country name
Foreign province/state/county
United Kingdom
Scotland
1
✔
Single nonresident alien
2
Foreign postal code
K4169AJ
Married nonresident alien
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18a
b
19
20
21
22
23a
b
d
e
Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . .
Taxable refunds, credits, or offsets of state and local income taxes . . . . . .
Scholarship and fellowship grants. Attach Form(s) 1042-S or required statement. .
Total income exempt by a treaty from page 2, Item J(1)(e) .
6
Add lines 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . .
Scholarship and fellowship grants excluded . . . . .
8
Student loan interest deduction . . . . . . . . .
9
Subtract the sum of line 8 and line 9 from line 7. This is your adjusted gross income .
Itemized deductions (see instructions) . . . . . . . . . . . . . . .
Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . .
Exemption (see instructions) . . . . . . . . . . . . . . . . . . .
Taxable income. Subtract line 13 from line 12. If line 13 is more than line 12, enter -0Tax. Find your tax in the tax table in the instructions . . . . . . . . . . .
Unreported social security and Medicare tax from Form: a 4137
b 8919
Add lines 15 and 16. This is your total tax . . . . . . . . . . . . . a
Federal income tax withheld from Form(s) W-2 and 1099-R
18a
250
Federal income tax withheld from Form(s) 1042-S . . .
18b
0
0
2013 estimated tax payments and amount applied from 2012 return
19
Credit for amount paid with Form 1040-C . . . . .
20
Add lines 18a through 20. These are your total payments . . . . . . . . a
If line 21 is more than line 17, subtract line 17 from line 21. This is the amount you overpaid
Amount of line 22 you want refunded to you. If Form 8888 is attached, check here a
Routing number
c Type:
Checking
Savings
Account number
If you want your refund check mailed to an address outside the United States not
shown above, enter that address here:
24
25
26
Amount of line 22 you want applied to your 2014 estimated tax a
24
Amount you owe. Subtract line 21 from line 17. For details on how to pay, see instructions
Estimated tax penalty (see instructions) . . . . . . .
26
a
3
4
5
3542
7
3542
10
11
12
13
14
15
16
17
3542
131
3410
59
41
3900
0
41
21
22
23a
250
0
0
0
250
25
Third
Party
Designee
Do you want to allow another person to discuss this return with the IRS (see instructions)?
Sign
Here
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge
and belief, they are true, correct, and accurately list all amounts and sources of U.S. source income I received during the tax year. Declaration of
preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Paid
Preparer
Use Only
F
Keep a copy of
this return for
your records.
Designee’s
name
Your signature
Print/Type preparer’s name
Firm’s name
a
Firm's address
a
Date
No
Personal identification
a
number (PIN)
Phone
a
no.
a
Yes. Complete the following.
Your occupation in the United States
Preparer's signature
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.
Date
If the IRS sent you an Identity Protection
PIN, enter it
here (see inst.)
PTIN
Check
if
self-employed
Firm's EIN a
Phone no.
Cat. No. 21534N
Form 1040NR-EZ (2013)
Page 2
Form 1040NR-EZ (2013)
Schedule OI- Other Information (see instructions)
Answer all questions
A
Of what country or countries were you a citizen or national during the tax year?
B
In what country did you claim residence for tax purposes during the tax year?
C
Have you ever applied to be a green card holder (lawful permanent resident) of the United States? .
.
.
.
Yes
✔
No
D
Were you ever:
1.
A U.S. citizen? . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
A green card holder (lawful permanent resident) of the United States?
. . . . . . . . .
If you answer “Yes” to (1) or (2), see Pub. 519, chapter 4, for expatriation rules that may apply to you.
.
.
.
.
Yes
Yes
✔
No
No
United Kingdom
United Kingdom
✔
E
If you had a visa on the last day of the tax year, enter your visa type. If you did not have a visa, enter your U.S. immigration
status on the last day of the tax year. F-1
F
Have you ever changed your visa type (nonimmigrant status) or U.S. immigration status? .
If you answered “Yes,” indicate the date and nature of the change. a
G
List all dates you entered and left the United States during 2013 (see instructions).
Note. If you are a resident of Canada or Mexico AND commute to work in the United States at frequent
intervals, check the box for Canada or Mexico and skip to item H . . . . . . . . . . . .
H
I
J
Date entered United States
mm/dd/yy
Date departed United States
mm/dd/yy
01/15/13
08/13/13
05/27/13
12/20/13
.
.
Date entered United States
mm/dd/yy
.
.
.
.
Yes
Canada
✔
No
Mexico
Date departed United States
mm/dd/yy
Give number of days (including vacation, nonworkdays, and partial days) you were present in the United States during:
2011
, 2012
, and 2013
177
257
Did you file a U.S. income tax return for any prior year?
If “Yes,” give the latest year and form number you filed
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
✔
Yes
.
No
a 2012 1040 NR EZ
Income Exempt from Tax—If you are claiming exemption from income tax under a U.S. income tax treaty with a foreign country,
complete (1) and (2) below. See Pub. 901 for more information on tax treaties.
1.
Enter the name of the country, the applicable tax treaty article, the number of months in prior years you claimed the
treaty benefit, and the amount of exempt income in the columns below. Attach Form 8833 if required (see instructions).
(a) Country
(b) Tax treaty
article
(d) Amount of exempt
income in current tax year
(c) Number of months
claimed in prior tax years
(e) Total. Enter this amount on Form 1040NR-EZ, line 6. Do not enter it on line 3 or line 5 . . . .
2.
Were you subject to tax in a foreign country on any of the income shown in 1(d) above?
.
.
.
.
.
.
.
Yes
No
Form 1040NR-EZ (2013)