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Filing 1040nr Online

What Form Do I Need To Amend My Taxes1040ez Tax Forms To PrintFile Amended Tax ReturnMyfreetaxes Com RochestercashIrs Income Tax Forms 2010Turbo Tax Filing 20121040nr EfileHand R Block Free FileH&r Block OnlineTax Forms Federal And StateE File 2012 ReturnsTax Credit For MilitaryHr Block Tax ReturnI Forgot To File My 2012 TaxesH&r Block File OnlineLate Tax PenaltyIrs Gov Free File 2011Amended ReturnTax Preparation SoftwareCan I File 2010 Taxes OnlineHow Far Back Can You Amend Tax ReturnsState Tax Forms 2014File 1040nr Ez Online FreeFiling Back Tax2012 Tax Forms 1040Tax Form 1040x OnlineTurbotax Premier 2012Where To File My 2011 Tax ReturnHow To Fill Out A 1040x Form For The IrsFederal Tax Extension1040 Ez Tax FormsFile 10401040ez CalculatorFree Income Tax Return2012 Tax Forms FederalTax Filing ExtensionFile Taxes For 20112011 1040Military Pay Taxes1040x Form For 2010

Filing 1040nr Online

Filing 1040nr online Index A Alternative annuity option How to report, How to report. Filing 1040nr online Lump-sum payment, Alternative Annuity Option Annual leave, Annual leave. Filing 1040nr online Annuity Starting date, Annuity starting date. Filing 1040nr online Statement, Annuity statement. Filing 1040nr online With survivor benefit, CSRS or FERS Survivor Annuity Without survivor benefit, Choosing a survivor annuity after retirement. Filing 1040nr online Assistance (see Tax help) B Benefits, how to report, How To Report Benefits C Child's temporary annuity, Surviving spouse with child. Filing 1040nr online Community property laws, Community property laws. Filing 1040nr online Contributions, refund of, Refund of Contributions Cost (contributions to retirement plan), Your cost. Filing 1040nr online Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, FERS Death Benefit Deduction for estate tax, Income Tax Deduction for Estate Tax Paid Disability retirement, Part III Rules for Disability Retirement and Credit for the Elderly or the Disabled Disabled child, Disabled child. Filing 1040nr online Distributions Qualified domestic relations order (QDRO), Qualified domestic relations order (QDRO). Filing 1040nr online Withholding from TSP payments, Withholding from certain lump-sum payments. Filing 1040nr online E Estate tax, Federal Estate Tax, Income Tax Deduction for Estate Tax Paid Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. Filing 1040nr online F Federal Employees' Compensation Act (FECA), Federal Employees' Compensation Act (FECA). Filing 1040nr online Filing requirements, Filing Requirements Form 1099-R, Withholding from Thrift Savings Plan payments. Filing 1040nr online CSA 1099R, Form CSA 1099R. Filing 1040nr online CSF 1099R, Form CSF 1099R. Filing 1040nr online W-4P-A, Withholding certificate. Filing 1040nr online Free tax services, Free help with your tax return. Filing 1040nr online G General Rule, General Rule, General Rule. Filing 1040nr online Gift tax, Federal Gift Tax H Help (see Tax help) I Income in respect of a decedent, Income Tax Deduction for Estate Tax Paid Income tax withholding, Tax Withholding and Estimated Tax, Withholding. Filing 1040nr online L Lump-sum CSRS or FERS payment, Lump-Sum CSRS or FERS Payment, Lump-Sum CSRS or FERS Payment Lump-sum payment Alternative annuity option, Alternative Annuity Option Installments, Lump-sum payment in installments. Filing 1040nr online Withholding, Withholding from certain lump-sum payments. Filing 1040nr online M Mandatory retirement age, Mandatory retirement age. Filing 1040nr online Marital deduction, Marital deduction. Filing 1040nr online Minimum retirement age, Minimum retirement age. Filing 1040nr online N Nonresident alien retiree, Nonresident Aliens P Permanently and totally disabled, Permanently and totally disabled. Filing 1040nr online Physician's statement, Physician's statement. Filing 1040nr online Public safety officers Dependents, Dependents of public safety officers. Filing 1040nr online Insurance premiums, Distributions Used To Pay Insurance Premiums for Public Safety Officers Survivors, Survivors of Slain Public Safety Officers Publications (see Tax help) Q Qualified domestic relations order (QDRO), Qualified domestic relations order (QDRO). Filing 1040nr online R Reemployment after retirement, Reemployment After Retirement Refund of contributions, Refund of Contributions Retirees, rules for, Part II Rules for Retirees Retirement during the past year, Retirement During the Past Year Rollovers Nonspouse beneficiary, Rollovers by nonspouse beneficiary. Filing 1040nr online Rollover rules, Rollover Rules To Roth IRAs, Rollovers to Roth IRAs Roth Thrift Savings Plan, Roth TSP balance. Filing 1040nr online S Simplified Method, Simplified Method, Simplified Method. Filing 1040nr online Substantial gainful activity, Permanently and totally disabled. Filing 1040nr online Survivor annuity, Choosing a survivor annuity after retirement. Filing 1040nr online , CSRS or FERS Survivor Annuity, CSRS or FERS Survivor Annuity Survivors of federal employees, Part IV Rules for Survivors of Federal Employees Survivors of federal retirees, Part V Rules for Survivors of Federal Retirees T Tax help, How To Get Tax Help Thrift Savings Plan, Thrift Savings Plan. Filing 1040nr online , Thrift Savings Plan Roth option, Roth TSP balance. Filing 1040nr online TTY/TDD information, How To Get Tax Help U Uniformed services Thrift Savings Plan, Reminders Unused annual leave, Payment for unused annual leave. Filing 1040nr online V Voluntary contributions, Voluntary contributions. Filing 1040nr online , Voluntary contributions. Filing 1040nr online , Voluntary Contributions W Withholding certificate, Withholding certificate. Filing 1040nr online Withholding of income tax, Tax Withholding and Estimated Tax, Withholding. Filing 1040nr online Worksheets Lump-sum payment at end of survivor annuity, Lump-sum payment at end of survivor annuity. Filing 1040nr online Lump-sum payment to the estate or other beneficiary, Lump-Sum CSRS or FERS Payment Nonresident alien retiree, Nonresident Aliens Simplified Method, Worksheet A. Filing 1040nr online Simplified Method Prev  Up     Home   More Online Publications
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Understanding your CP51A Notice

We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.


What you need to do

  • Read your notice carefully. It will explain how much you owe and how to pay it.
  • Pay the amount due by the date shown in the notice.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the amount of tax we computed.

You may want to...


Answers to Common Questions

What if I can't pay what I owe?
You can make a payment plan.

How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them.

What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.

Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the payment coupon. However, interest will be charged if you pay after that date, even if you get a payment plan.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can call us at the number on your notice if you can't pay the full amount because of financial problems. Contact us by your payment's due date. Based on your situation, we may be able to remove the penalty.


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: 04-Mar-2014

Printable samples of this notice (PDF)

 

Tax publications you may find useful

 

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 Filing 1040nr Online

Filing 1040nr online Index A Abandonment of home, Abandonment. Filing 1040nr online Absence, temporary, Temporary absence. Filing 1040nr online Abstract fees, Settlement fees or closing costs. Filing 1040nr online Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. Filing 1040nr online Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Filing 1040nr online Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Filing 1040nr online Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. Filing 1040nr online Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. Filing 1040nr online Architect's fees, Construction. Filing 1040nr online Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Filing 1040nr online Assistance (see Tax help) B Back interest, Settlement fees or closing costs. Filing 1040nr online Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. Filing 1040nr online Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Filing 1040nr online C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. Filing 1040nr online Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. Filing 1040nr online Commissions, Selling expenses. Filing 1040nr online , Settlement fees or closing costs. Filing 1040nr online Community property Basis determination, Community property. Filing 1040nr online Condemnation Gain exclusion, Home destroyed or condemned. Filing 1040nr online Ownership and use test when previous home condemned, Previous home destroyed or condemned. Filing 1040nr online Condominiums As main home, Main Home Basis determination, Condominium. Filing 1040nr online Construction costs, Construction. Filing 1040nr online Built by you, Built by you. Filing 1040nr online Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. Filing 1040nr online Ownership and use tests, Cooperative apartment. Filing 1040nr online Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. Filing 1040nr online D Date of sale, Date of sale. Filing 1040nr online Death Sale due to, Specific event safe harbors. Filing 1040nr online Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. Filing 1040nr online Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. Filing 1040nr online Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. Filing 1040nr online Ownership and use test when previous home destroyed, Previous home destroyed or condemned. Filing 1040nr online Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. Filing 1040nr online Disasters, Specific event safe harbors. Filing 1040nr online Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. Filing 1040nr online Home transferred to spouse, Transfer to spouse. Filing 1040nr online Ownership and use tests, Home transferred from spouse. Filing 1040nr online Sale due to, Specific event safe harbors. Filing 1040nr online Transfers after July 18, 1984, Transfers after July 18, 1984. Filing 1040nr online Transfers before July 19, 1984, Transfers before July 19, 1984. Filing 1040nr online Use of home after divorce, Use of home after divorce. Filing 1040nr online Doctor's recommendation for sale, Doctor's recommendation safe harbor. Filing 1040nr online E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. Filing 1040nr online Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. Filing 1040nr online Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. Filing 1040nr online F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. Filing 1040nr online Fire insurance premiums, Settlement fees or closing costs. Filing 1040nr online Foreclosure, Foreclosure or repossession. Filing 1040nr online Foreign Service, Foreign Service member. Filing 1040nr online Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Filing 1040nr online Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. Filing 1040nr online Form 1040, Schedule A Real estate taxes, Real estate taxes. Filing 1040nr online Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. Filing 1040nr online , Form 1099-S. Filing 1040nr online , Form 1099-S. Filing 1040nr online Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. Filing 1040nr online Form 8828 Recapture tax, How to figure and report the recapture. Filing 1040nr online Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). Filing 1040nr online NIIT, Net Investment Income Tax (NIIT). Filing 1040nr online Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. Filing 1040nr online Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. Filing 1040nr online Loss on sale, Loss on sale. Filing 1040nr online Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. Filing 1040nr online Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Filing 1040nr online Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Filing 1040nr online Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Filing 1040nr online Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Filing 1040nr online Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. Filing 1040nr online H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. Filing 1040nr online Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. Filing 1040nr online Charges for, Settlement fees or closing costs. Filing 1040nr online Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). Filing 1040nr online Inheritance Home received as, Home acquired from a decedent who died before or after 2010. Filing 1040nr online Installment sales, Installment sale. Filing 1040nr online Involuntary conversion, Specific event safe harbors. Filing 1040nr online ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). Filing 1040nr online J Joint owners not married, Joint owners not married. Filing 1040nr online Joint returns, Jointly owned home. Filing 1040nr online Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. Filing 1040nr online Sale of vacant land, Vacant land. Filing 1040nr online Legal fees, Selling expenses. Filing 1040nr online , Settlement fees or closing costs. Filing 1040nr online , Construction. Filing 1040nr online Legal separation Sale due to, Specific event safe harbors. Filing 1040nr online Like-kind exchange, Sale of home acquired in a like-kind exchange. Filing 1040nr online Living expenses, Reasonable basic living expenses. Filing 1040nr online Loan assumption fees, Settlement fees or closing costs. Filing 1040nr online Loan placement fees, Selling expenses. Filing 1040nr online Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. Filing 1040nr online Property used partly as, Property used partly as your main home. Filing 1040nr online , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. Filing 1040nr online Mortgage fees, Settlement fees or closing costs. Filing 1040nr online Mortgage insurance premiums, Settlement fees or closing costs. Filing 1040nr online Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. Filing 1040nr online Moving expense, Settlement fees or closing costs. Filing 1040nr online Multiple births Sale due to, Specific event safe harbors. Filing 1040nr online N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. Filing 1040nr online O Option to buy home, Option to buy. Filing 1040nr online Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. Filing 1040nr online P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. Filing 1040nr online Points, Selling expenses. Filing 1040nr online Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. Filing 1040nr online Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. Filing 1040nr online , Real estate taxes. Filing 1040nr online Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. Filing 1040nr online Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. Filing 1040nr online Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. Filing 1040nr online Relatives Sale of home to, Exception for sales to related persons. Filing 1040nr online Remainder interest Sale of, Sale of remainder interest. Filing 1040nr online Remodeling, Improvements. Filing 1040nr online , Exception. Filing 1040nr online (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Filing 1040nr online Before closing, by buyer, Settlement fees or closing costs. Filing 1040nr online Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. Filing 1040nr online , Improvements. Filing 1040nr online , Repairs. Filing 1040nr online (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. Filing 1040nr online Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. Filing 1040nr online Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. Filing 1040nr online Doctor's recommendation for sale, Doctor's recommendation safe harbor. Filing 1040nr online Unforeseeable events, Specific event safe harbors. Filing 1040nr online Sales commissions, Selling expenses. Filing 1040nr online , Settlement fees or closing costs. Filing 1040nr online Sales to related persons, Exception for sales to related persons. Filing 1040nr online Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. Filing 1040nr online Seller-financed mortgages, Seller-financed mortgage. Filing 1040nr online Seller-paid points, Seller-paid points. Filing 1040nr online Selling expenses, Selling expenses. Filing 1040nr online Selling price, Selling Price Separate returns, Separate returns. Filing 1040nr online Settlement fees, Settlement fees or closing costs. Filing 1040nr online Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. Filing 1040nr online Surviving spouse Basis determination, Surviving spouse. Filing 1040nr online Ownership and use tests, Sale of main home by surviving spouse. Filing 1040nr online T Tax help, How To Get Tax Help Temporary absence, Temporary absence. Filing 1040nr online Temporary housing, Temporary housing. Filing 1040nr online Title insurance, Settlement fees or closing costs. Filing 1040nr online Title search fees, Settlement fees or closing costs. Filing 1040nr online Trading homes, Trading (exchanging) homes. Filing 1040nr online , Home received as trade. Filing 1040nr online Transfer taxes, Settlement fees or closing costs. Filing 1040nr online , Transfer taxes. Filing 1040nr online Transfer to spouse, Transfer to spouse. Filing 1040nr online After July 18, 1984, Transfers after July 18, 1984. Filing 1040nr online Before July 19, 1984, Transfers before July 19, 1984. Filing 1040nr online TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. Filing 1040nr online Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. Filing 1040nr online Utilities Charges for installing, Settlement fees or closing costs. Filing 1040nr online Charges related to occupancy of house before closing, Settlement fees or closing costs. Filing 1040nr online Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. Filing 1040nr online V Vacant land Sale of, Vacant land. Filing 1040nr online W Worksheets, Worksheets. Filing 1040nr online Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. Filing 1040nr online Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Filing 1040nr online Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Filing 1040nr online Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. Filing 1040nr online Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Filing 1040nr online Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Filing 1040nr online Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Filing 1040nr online Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Filing 1040nr online Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. Filing 1040nr online Reduced Maximum Exclusion Prev  Up     Home   More Online Publications