The IRS is working towards filing 2016 forms 1040NR and related forms by Modernized efile (MeF). Testing has begun. And they have six months before e-filing would begin.
The draft instructions for 2016 Form 8453 begin: What’s New. Beginning in 2017, you will be able to electronically file Form 1040NR, U.S. Nonresident Alien Income Tax Return, and will be able to attach any related documents listed on page 1 to Form 8453.
The listed forms include Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities. The complete list of forms that may be attached to the Form 8453 shows: 1098-C, 2848, 3115, 3468, 4136, 5713, 8283, 8332, 8858, 8864, 8885, and 8949.
The IRS has begun making Assurance Testing System (ATS), materials available for comment. The July 1, 2016, post on the ‘Coming Soon to the Modernized e-file (MeF) Program’ article about the five 1040NR Early Look Scenarios for 2016 requested that comments from partners and e-file providers be sent to the MeF mailbox by July 8.
You will likely find the latest versions of the ATS 1040NR scenarios by going to the IRS website and entering the search term: TY2016. There are two versions of 1040NR scenarios there now, one dated April 21, 2016, and one dated June 30, 2016.
It appears that only the e-signature procedures were being evaluated during this July 1 to 8 comment period.
The five scenarios mention various combinations of e-signature methods, such as self-select PIN, Practitioner PIN, filer entered PIN, PIN entered by ERO.
The five ATS Form 1040NR scenarios are best described as “random”.
They do include a variety of forms, including: all 5 pages of form 1040NR (but not 1040NR-EZ), and forms 1042-S, 2106, 8283, 8288A, 8805, 8840, 8843, 8854, W-2, SSA-1042-S, and Schedules C and D.
But the data entered on the forms is random, inconsistent, and incomplete.
Not to worry. Presumably the tax software works as well as it ever has. And there are six months to go.
A random scenario example:
Form 1040NR
John Pear
Page 1 shows his name, address, and filing status.
Page 2 shows his signature – printed per a self-select signature PIN and the date
Page 3 no entries
Page 4 no entries
Page 5 Schedule OI
- Items A and B: FR
- Items C and D No
- Item E B1/B2
- Item F No
- Item G Canada is checked (Canada resident commutes to work in U.S at frequent intervals – skip to H )
- Dates entered and left U.S. in 2016
- 08/14/14 08/29/14
- 06/14/15 12/11/15
- Item H Days present
- 2014 0 2015 15 2016 180
- Items I, J, K blank
- Item L lines 1, 2, 3 blank
Form 8840
Part 1 and Part IV have been completed
Form 8843 entries
Name
Line 4b 10
Part V Medical condition
- 17a Ebola virus
- 17b 8/24/15
- 17c 12/11/2015
NOTE: No physician’s signature has been attached.
You would attach a signed statement here for MeF.
For the entries for F, J, M, and Q visa holders, the 1040NR e-signature of the taxpayer on the tax return will be enough.
Let’s wish for fast and convenient e-filing and refunds for filers on Form 1040NR.