Form 1040 Ez - Instructions Booklet - Internal Revenue Service - 2009 Page 20
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40Form 1040EZ— Line 13
figure the penalty for you. If you owe a penalty, the IRS will
Daytime phone number. Providing your daytime phone
send you a bill. However, if you want to figure the penalty
number may help speed the processing of your return. We can
yourself on Form 2210, you must file Form 1040A or 1040 to
have questions about items on your return, such as the earned
do so.
income credit. If you answer our questions over the phone, we
may be able to continue processing your return without mail-
The penalty may be waived under certain conditions. See Pub.
ing you a letter. If you are filing a joint return, you can enter
505 for details.
either your or your spouse’s daytime phone number.
Exceptions to the penalty. You will not owe the penalty if
Paid preparer must sign your return. Generally, anyone
your 2008 tax return was for a tax year of 12 full months and
you pay to prepare your return must sign it in the space
either of the following applies.
provided. The preparer must give you a copy of the return for
1. You had no tax shown on your 2008 return and you were
your records. Someone who prepares your return but does not
a U.S. citizen or resident for all of 2008, or
charge you should not sign your return.
2. Line 7 on your 2009 return is at least as much as the tax
shown on your 2008 return.
Electronic return signatures!
To file your return electronically, you must sign
the return electronically using a personal identification number
Third Party Designee
(PIN). If you are filing online using software, you must use a
Self-Select PIN. If you are filing electronically using a tax practi-
If you want to allow your preparer, a friend, family member, or
tioner, you can use a Self-Select PIN or a Practitioner PIN.
any other person you choose to discuss your 2009 tax return
with the IRS, check the “Yes” box in the “Third party designee”
Self-Select PIN. The Self-Select PIN method allows you to
area of your return. Also, enter the designee’s name, phone
create your own PIN. If you are married filing jointly, you and
number, and any five digits the designee chooses as his or her
your spouse each will need to create a PIN and enter these
personal identification number (PIN).
PINs as your electronic signatures.
If you check the “Yes” box, you, and your spouse if filing a joint
A PIN is any combination of five digits you choose except five
return, are authorizing the IRS to call the designee to answer
zeros. If you use a PIN, there is nothing to sign and nothing to
any questions that may arise during the processing of your
mail— not even your Forms W-2.
return. You also are authorizing the designee to:
•
To verify your identity, you will be prompted to enter your
Give the IRS any information that is missing from your
adjusted gross income (AGI) from your originally filed 2008
return,
•
federal income tax return, if applicable. Do not use your AGI
Call the IRS for information about the processing of your
from an amended return (Form 1040X) or a math error correc-
return or the status of your refund or payment(s),
tion made by IRS. AGI is the amount shown on your 2008 Form
•
Receive copies of notices or transcripts related to your
1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If
return, upon request, and
you do not have your 2008 income tax return, call the IRS at
•
Respond to certain IRS notices about math errors, offsets,
1-800-829-1040 to get a free transcript of your return. (If you
and return preparation.
filed electronically last year, you may use your prior year PIN to
verify your identity instead of your prior year AGI. The prior
You are not authorizing the designee to receive any refund
year PIN is the five digit PIN you used to electronically sign
check, bind you to anything (including any additional tax liabil-
your 2008 return.) You also will be prompted to enter your
ity), or otherwise represent you before the IRS. If you want to
date of birth (DOB). Make sure your DOB is accurate and
expand the designee’s authorization, see Pub. 947.
matches the information on record with the Social Security
The authorization will automatically end no later than the due
Administration by checking your annual social security state-
date (without regard to extensions) for filing your 2010 tax
ment.
return. This is April 15, 2011, for most people. If you want to
revoke the authorization before it ends, see Pub. 947.
You cannot use the Self-Select PIN method if you are a
!
first-time filer under age 16 at the end of 2009.
CAUTION
Signing Your Return
Form 1040EZ is not considered a valid return unless you sign
Practitioner PIN. The Practitioner PIN method allows you to
it. If you are filing a joint return, your spouse also must sign. If
authorize your tax practitioner to enter or generate your PIN.
your spouse cannot sign the return, see Pub. 501. Be sure to
The practitioner can provide you with details.
date your return and enter your occupation(s). If you are filing
Form 8453. You must send in a paper Form 8453 if you are
a joint return as a surviving spouse, see Death of a taxpayer on
page 5.
attaching or filing Form 2848 (for an electronic return signed
by an agent).
Child’s return. If your child cannot sign the return, either
parent can sign the child’s name in the space provided. Then,
For more details, visit and click on “Individual
add “By (your signature), parent for minor child.”
Taxpayers.”
Instructions for Form 1040EZ
- 20 -
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Form 2555-ez - Foreign Earned Income Exclusion - Internal Revenue Service - 2009
Financial
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Department Of The Treasury Internal Revenue Service - 2009
Financial
Instructions For Form 8955-ssa - Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits - Internal Revenue Service - 2009
Legal
Instructions For Form 990-pf - Return Of Private Foundation Or Section 4947(a)(1) Nonexempt Charitable Trust Treated As A Private Foundation - Internal Revenue Service - 2009
Financial
Instructions For Form 3115 - Application For Change In Accounting Method - Internal Revenue Service - 2009
Financial
Related Categories
Parent category: Financial