Nel

Hi, I am a non resident starting 2023 and this is my first time to file NR return i 2024 I am using form 5013 R as I am a non resident for the entire year of 2023. Is it correct that federal surtax for this type of taxpayer is 48% of the federal tax? Also, as I am currently in Canada, can I mail or fax my return here to the Sudbury ON address? Then going forward from my country? Thank you.