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Changes to 2010 Forms

Updates to the 540NR Booklet on 02/15/2011 — Nonresident or Part-Year Resident Booklet

We replaced text on the 540NR Booklet on Page 22, instructions for line 122, Interest and Penalties, Late Filing of Tax Return.

Previous Version

  • Late Filing of Tax Return. If you do not file your tax return by October 17, 2011, you will incur a late filing penalty plus interest from the original due date of the tax return. The maximum total penalty is 25% of the tax not paid if the tax return is filed after October 17, 2011. The minimum penalty for filing a tax return more than 60 days late is $100 or 100% of the balance due, whichever is less.

Revised Version

  • Late Filing of Tax Return. If you do not file your tax return by October 17, 2011, you will incur a late filing penalty plus interest from the original due date of the tax return. The maximum total penalty is 25% of the tax not paid if the tax return is filed after October 17, 2011. The minimum penalty for filing a tax return more than 60 days late is $135 or 100% of the balance due, whichever is less.

Reason for the changes

To correct the amount of the minimum penalty charge for filing a late return.

Impact

This revision does not affect a taxpayer’s tax liability. However it will require the taxpayer to pay an increased amount of penalty.

Back to Tax Form Changes for 2010