SECTION 7. FORM 8453–NR, U.S.

NONRESIDENT ALIEN INCOME TAX DECLARATION FOR MAGNETIC MEDIA FILING

.01 Procedures for Completing Form 8453–NR.

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(1) Form 8453–NR must be completed in accordance with the instructions for Form 8453–NR.

(2) The taxpayer’s name, address, taxpayer identification number, tax return information, and direct deposit of refund information in the data portion of the composite return must be identical to the information on the Form 8453–NR that the taxpayer signed and provided for submission to the Service.

(3) A 1040NR Filer, a financial institution, or any other entity associated with the magnetic or electronic filing of a taxpayer’s return must not put its address on Form 8453–NR or anywhere in the data portion of a return.

(4) After the composite return has been prepared and before the return is submitted, the taxpayer must verify the information on the data portion of the composite return and on Form 8453– NR, and must sign Form 8453–NR.

(5) A 1040NR Filer must submit a Form 8453–NR to the Project Office with each magnetically or electronically filed return. A single Form 8453–NR (inscribed with the language ‘‘See attached Multiple Return Information Listing’’) may be used for a multiple return filing if the person who signs Form 8453–NR has authorization, either by a specific power of attorney or as a responsible representative or agent under § 1.6012–3(b), to sign each of the returns included in the multiple return filing. A person who makes a multiple return filing must attach to Form 8453–NR an information page(s) titled ‘‘Form 8453–NR for Multiple Returns— Tax Return Information Listing’’ at the top of the pages(s). Below the title, the multiple return 1040NR Filer must provide his or her name and address. The next item on the page(s) must be a list that includes every taxpayer’s name control, taxpayer identification number, and the information shown on lines one through five on Form 8453–NR, for each return included in a multiple return filing.

(6) If a 1040NR Filer functions as a 1040NR Return Originator, the 1040NR Filer must sign the 1040NR Return Originator’s Declaration on Form 8453–NR. (7) If the 1040NR Filer is also the paid preparer, the 1040NR Filer must check the ‘‘Paid Preparer’’ box and sign the 1040NR Return Originator Declaration on Form 8453–NR.

.02 Corrections to Form 8453–NR.

(1) A new form 8453–NR is not required for a nonsubstantive change. A

nonsubstantive change is limited to a correction that does not exceed the tolerances, described in section 7.02(2) of this revenue procedure for arithmetic errors, a transposition error, a misplaced entry, or a spelling error. The incorrect nonsubstantive information must be neatly lined through on the Form 8453–NR and the correct data entered next to the lined through entry. Also the individual making the correction must initial the correction.

(2) The tolerances for section 7.02(1) of this revenue procedure are: (a) the ‘‘Total Effectively Connected Income’’ (Form 8453–NR, line 1) differs from the amount on the data portion of the composite return by more than $25; or

(b) the ‘‘Total Tax’’ (Form 8453–NR, line 2), the ‘‘Refund’’ (Form 8453–NR, line 4), or the ‘‘Amount Owed’’ (Form 8453–NR, line 5) differs from the amount on the data portion of the composite return by more than $7.

(3) If the 1040NR Return Originator makes a substantive change to the data portion of the return after Form 8453–NR has been signed by the taxpayer, but before it is transmitted to the Service, the 1040NR Return Originator must have all the necessary parties described above sign a new Form 8453–NR that reflects the corrections before the return is transmitted.

(4) Dropping cents and rounding to whole dollars does not constitute a substantive change or alteration to the return unless the amount differs by more than the above tolerances. All rounding should be accomplished in accordance with the instructions in the Form 1040NR tax package. .03 If the Service determines that a Form 8453–NR is missing, the 1040NR Return Originator must provide the Service with a replacement. A 1040NR Return Originator must also provide a copy of the Form(s) W–2, W–2G, 1099R, and all other attachments to the Form 8453–NR.

.04 If a substitute Form 8453–NR is used, it must be approved by the Service prior to use. See Rev. Proc. 96–48, 1996–39 I.R.B. 10.