Int'l student filed 1040 by mistake. She received big refund. Now. I'm doing 1040NR amendment and it is indicating refund. What should I do? I can not write on 1040X much

[itonewbie]

All you need is a brief explanation of the context and technical basis.  Nothing elaborate.  If you run out of space, you are probably saying too much.  I'd try to shorten it to just what the IRS needs to know without creating more questions.

[itonewbie]

BTW, international students are not always treated as nonresident aliens.  It all depends on the type of visa they currently hold and in the past, the number of years they have been treated as such, and whether they are in compliance with the condition of their student visa.

[nfpenuela]

Thank you for the prompt reply.

she is a F1 visa student 

what should I tell to the Int’l about the refund she received because she filed a 1040? will she need to pay back this refund?

On the 1040, she received a refund of $2,400...which she already spent.

Now, on the 1040 NR she is receiving a refund of $1,900

I mean how does the IRS balance out this? 

[itonewbie]

It is unusual for international students to receive refunds on a return.  Did she have taxes withheld in full on income that should have been subject to concession rate(s) or exemption by treaty?  If so, she should make sure she submit the relevant certifications to the payer/withholding agents so that this does not recur.

In terms of the difference in refund, the IRS may impose interest charges on the amount she needs to return.  On the 1040X, just show the difference without including any interest.  Do, however, let the client know that the IRS may send her a notice for interest due on the balance shown on the return.

[BobKamman]

And of course, there is no interest if she pays back what she owes by July 15.  If she hopes to apply for permanent residence at some time in her life, it is a good idea to keep a clean record with IRS.  

You can attach as many pages of explanation to a 1040-X as you want, but usually a paragraph is better than a novel.  

[nfpenuela]

Thank yo so much for the prompt replies.

I guess my issue is the following:

According to the instructions I've read, which are these:

To amend Form 1040NR or 1040NR-EZ, or to file the correct return, do the following:

• Enter your name, current address, and social security number (SSN) or individual taxpayer identification number (ITIN) on the front of Form 1040X.
• Don’t enter any other information on page 1. Also, don’t complete Parts I or II on page 2 of Form 1040X.
• Enter in Part III the reason why you are filing Form 1040X.
• Complete a new or corrected return (Form 1040, Form 1040NR, etc.).
• Across the top of the new or corrected return, write “Amended.”
• Attach the new or corrected return to the back of Form 1040X"

According to this, I can not add any information on "Refund or Amount you Owe" in the 1040X,   (given that the int'l student had already received a refund due to ETC and Educational credits).

In this case, on Part III, do I tell the IRS that she received a refund due to ETC and Education credits OR do I just tell the IRS that she made a mistake and let the IRS deal with her later whether she will owe later or not.

This is my first time doing this case.

[itonewbie]

That means you're not doing it right.  Take a look at Line 18.  That's for overpayment shown on the original return.  In your case, that's where the $2,400 should show up.