Hi, I am an international nonresident student working here on J-1 visa. Doing my tax refund this year, I realized that I had e-filed a 1040A form instead of 1040-NR for 2009 year. I want to send a 1040X form along with new filled 1040-NR form, but I have already received my refund, and I have some questions
1. In line C of 1040X form should I ask them not to use penalties for me (or can they do that, if I send it before April 15)
2. Should I send a check with the amount of money I had received for my refund or only with the difference of money that I shouldn't had received. (or I don't have to send a check at all?)
3. Should I attach a filled 1040A form as well?

Thank you.

Dear Happy

The following instructions for the F1040X are designed to answer your question.

"Use Form 1040X to amend Form 1040NR or Form 1040NR-EZ. Also, use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa.

To amend Form 1040NR or 1040NR-EZ or to file the correct return, fill in your name, address, and social security number (SSN) or IRS individual taxpayer identification number (ITIN) on Form 1040X. Also complete line C, explaining why you are making the change.

Attach the corrected return (Form 1040, Form 1040NR, etc.) to Form 1040X. Across the top of the corrected return, enter “Amended.” "
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The instructions are found in the FORM 1040X INSTRUCTIONS, available on the IRS website, it's a separate from the form.

PENALTIES: Yes, you can ask them not to assess penalties in section C, or attach a statement. However, penalties are not assessed on a F1040X if you pay it in full. Here is the quote from the Form 1040X instructions I pasted regarding penalties and interest on a balance due.

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Interest and Penalties
Interest. The IRS will charge you interest on taxes not paid by their due date... etc.

Penalty for late payment of tax. If you do not pay the additional tax due on Form 1040X within 21 calendar days from the date of notice and demand for payment (10 business days from that date if the amount of tax is $100,000 or more), the penalty is usually ½ of 1% of the unpaid amount for each month or part of a month the tax is not paid. The penalty can be as much as 25% of the unpaid amount and applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments. You will not have to pay the penalty if you can show reasonable cause for not paying your tax on time.
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Returning check: You only need to send the additional amount, you can send a personal ck for the difference, no need to return the full refund. You can also wait till they bill you to pay, but you may cut down on some interest by paying when you file with the form.