2001 Instructions for Form 1040NR - Uncle Fed's Tax*Board

2001 must have been made on time • Respond to certain IRS notices that available Monday through Friday from
and for the required amount. you have shared with the designee 8:00 a.m. to 9:30 p.m. Eastern time.
about math errors, offsets, and return
If your 2000 adjusted gross
Contributions You May Deduct.
preparation. The notices will not be
income was over $150,000
Contributions may be in cash (keep
!
sent to the designee.
CAUTION (over $75,000 if you checked
canceled checks, receipts, or other
You are not authorizing the designee
filing status box 3, 4, or 5 for 2001), the
reliable written records showing the
to receive any refund check, bind you
exception above applies only if the total
name of the organization and the date
to anything (including any additional tax
of lines 55, 56, 57, and 61 through 63b
and amount given), property, or
liability), or otherwise represent you
on your 2001 tax return is at least
out-of-pocket expenses you paid to do
before the IRS. If you want to expand
110% of the tax liability shown on your
volunteer work for the kinds of
the designee’s authorization, see Pub.
2000 return. This rule does not apply to
organizations described earlier. If you
947.
farmers and fishermen.
drove to and from the volunteer work,
The authorization cannot be
you may take 14 cents a mile or the
Figuring the Penalty. If the
revoked. However, the authorization will actual cost of gas and oil. Add parking
Exception on page 20 does not apply
automatically end no later than the due and tolls to the amount you claim under
and you choose to figure the penalty
date (without regard to extensions) for either method. But do not deduct any
yourself, see Form 2210 (or Form
filing your 2002 tax return (see When amounts that were repaid to you.
2210-F for farmers and fishermen) to
To File on page 3).
Gifts From Which You Benefit. If
find out if you owe the penalty. If you
you made a gift and received a benefit
do, you can use the form to figure the
in return, such as food, entertainment,
amount. In certain situations, you may
Signature
or merchandise, you may generally only
be able to lower your penalty. For
deduct the amount that is more than
details, see the Instructions for Form See Reminders on page 25 after you the value of the benefit. But this rule
2210 (or 2210-F). complete pages 3, 4, and 5 of the form. does not apply to certain membership
Enter the penalty on Form 1040NR,
benefits provided in return for an
line 69. Add the penalty to any tax due
annual payment of $75 or less. For
and enter the total on line 68. If you are Instructions for
details, see Pub. 526.
due a refund, subtract the penalty from
Example. You paid $70 to a
the overpayment you show on line 65.
Schedule A, Itemized
charitable organization to attend a
Do not file Form 2210 with your return Deductions
fund-raising dinner and the value of the
unless Form 2210 indicates that you
dinner was $40. You may deduct only
must do so. Instead, keep it for your $30.
records.
State and Local Income Gifts of $250 or More. You may
Because Form 2210 is Taxes
deduct a gift of $250 or more only if you
TIP complicated, if you want to, you
have a statement from the charitable
can leave line 69 blank and the Lines 1 Through 3
organization showing the information in
IRS will figure the penalty and send you
1 and 2 below.
You can deduct state and local income
a bill. We will not charge you interest on
taxes you paid or that were withheld In figuring whether a gift is $250 or
the penalty if you pay by the date
from your salary during 2001 on income more, do not combine separate
specified on the bill.
connected with a U.S. trade or
donations. For example, if you gave
business. If, during 2001, you received your church $25 each week for a total
Third Party Designee any refunds of, or credits for, income of $1,300, treat each $25 payment as a
tax paid in earlier years, do not subtract separate gift. If you made donations
If you want to allow a friend, family
them from the amount you deduct here. through payroll deductions, treat each
member, or any other person you
Instead, see the instructions for Form deduction from each paycheck as a
choose to discuss your 2001 tax return
1040NR, line 11, on page 10.
separate gift. See Pub. 526 if you made
with the IRS, check the “Yes” box in the
a separate gift of $250 or more through
“Third Party Designee” area of your
Gifts to U.S. Charities
payroll deduction.
return. Also, enter the designee’s
name, U.S. phone number, and any
1. The amount of any money
five numbers the designee chooses as Lines 4 Through 7
contributed and a description (but not
his or her personal identification You may deduct contributions or gifts value) of any property donated.
number (PIN). But if you want to allow you gave to U.S. organizations that are 2. Whether the organization did or
the paid preparer who signed your religious, charitable, educational, did not give you any goods or services
return to discuss it with the IRS, just scientific, or literary in purpose. You in return for your contribution. If you did
enter “Preparer” in the space for the may also deduct what you gave to receive any goods or services, a
designee’s name. You do not have to organizations that work to prevent description and estimate of the value
provide the other information
cruelty to children or animals.
must be included. If you received only
requested.
intangible religious benefits (such as
To verify an organization’s charitable admission to a religious ceremony), the
If you check the “Yes” box, you are status, you can: organization must state this, but it does
authorizing the IRS to call the designee • Check with the organization to which not have to describe or value the
to answer any questions that may arise you made the donation. The benefit.
during the processing of your return. organization should be able to provide
You are also authorizing the designee you with verification of its charitable You must get the statement by
to: status. TIP the date you file your return or
• Give the IRS any information that is • See Pub. 78 for a list of most the due date (including
missing from your return, qualified organizations. extensions) for filing your return,
• Call the IRS for information about the • Call our Tax Exempt/Government whichever is earlier. Do not attach the
processing of your return or the status Entities Customer Account Services statement to your return. Instead, keep
of your refund or payment(s), and at 1-877-829-5500. Assistance is it for your records.
Instructions for Form 1040NR
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