Form 1040 Ez - Instructions Booklet - Internal Revenue Service - 2009 Page 21
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40Section 4—After You Have Finished
Return Checklist
However, even if you get an extension, the tax you owe is still
due April 15, 2010. If you make a payment with your extension
This checklist can help you file a correct return. Mistakes can
request, see the instructions for line 10 on page 18.
delay your refund or result in notices being sent to you.
What if You File or Pay Late?
Did you:
We can charge you interest and penalties on the amount you
owe.
Enter the correct social security number for you and your
spouse if married in the space provided on Form 1040EZ?
Check that your name and SSN agree with your social
Late filing. If you file late, the penalty is usually 5% of the
security card.
amount due for each month or part of a month your return is
Use the amount from line 6, and the proper filing status, to
late, unless you have a reasonable explanation. If you do,
find your tax in the Tax Table? Be sure you entered the
attach it to your return. The penalty can be as much as 25% of
correct tax on line 11.
the tax due. The penalty is 15% per month, up to a maximum
of 75%, if the failure to file is fraudulent. We will charge you
Go through the three steps on pages 13 and 14, if you
interest on the penalty from the due date of the return (includ-
thought you could take the EIC? If you could take the EIC,
ing extensions). If your return is more than 60 days late, the
did you take special care to use the proper filing status
minimum penalty will be $135 or the amount of any tax you
column in the EIC Table?
owe, whichever is smaller.
Check your math, especially when figuring your taxable
income, federal income tax withheld, earned income credit,
total payments, and your refund or amount you owe?
Late payment of tax. If you pay your taxes late, the penalty
is usually
/
of 1% of the unpaid amount for each month or
1
Check one or both boxes on line 5 if you (or your spouse)
2
part of a month the tax is not paid. The penalty can be as
can be claimed as a dependent on someone’s (such as your
much as 25% of the unpaid amount. It applies to any unpaid
parents’) 2009 return? Did you check the box even if that
tax on the return.
person chooses not to claim you (or your spouse)? Did you
leave the boxes blank if no one can claim you (or your
spouse) as a dependent?
Frivolous return. In addition to any other penalties, there is
Enter an amount on line 5? If you checked any of the boxes,
a penalty of $5,000 for filing a frivolous return. A frivolous
did you use the worksheet on the back of Form 1040EZ to
return is one that does not contain information needed to
figure the amount to enter? If you did not check any of the
figure the correct tax or shows a substantially incorrect tax
boxes, did you enter $9,350 if single; $18,700 if married filing
because you take a frivolous position or desire to delay or
jointly?
interfere with the tax laws. This includes altering or striking out
the preprinted language above the space where you sign. For
Sign and date Form 1040EZ and enter your occupation(s)?
a list of positions identified as frivolous, see Notice 2008-14,
Use your peel-off label (if you got one)? If it did not show
available at
your correct name(s) and address, did you enter the right
information? If you did not get a label, did you enter your
name and address in the spaces provided on Form 1040EZ?
Are there other penalties? Yes. There are penalties for neg-
ligence, substantial understatement of tax, reportable transac-
Include your apartment number in your address if you live in
tion understatements, filing an erroneous refund claim, and
an apartment?
fraud. We will charge you interest on these penalties from the
Attach your Form(s) W-2 to the left margin of Form 1040EZ?
due date of the return (including extensions). There may be
Include all the required information on your payment if you
criminal penalties for willful failure to file, tax evasion, or mak-
owe tax and are paying by check or money order? See the
ing a false statement. See Pub. 17 for details.
instructions for line 13 on page 19 for details.
File only one original return for the same year, even if you
Where Do You File?
have not gotten your refund or have not heard from the IRS
since you filed? Filing more than one original return for the
See the back cover.
same year or sending in more than one copy of the same
return (unless we ask you to do so) could delay your refund.
Private delivery services. You can use only the IRS-desig-
nated private delivery services below to meet the “timely mail-
ing as timely filing/paying” rule for tax returns and payments.
These private delivery services include only the following.
•
DHL Express (DHL): DHL Same Day Service.
Filing the Return
•
Federal Express (FedEx): FedEx Priority Overnight, FedEx
Due Date
Standard Overnight, FedEx 2Day, FedEx International Pri-
ority, and FedEx International First.
File Form 1040EZ by April 15, 2010. If you file after this date,
•
you may have to pay interest and penalties, discussed later on
United Parcel Service (UPS): UPS Next Day Air, UPS Next
this page.
Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS
Worldwide Express Plus, and UPS Worldwide Express.
If you were serving in, or in support of, the U.S. Armed Forces
in a designated combat zone or a contingency operation, you
The private delivery service can tell you how to get written
can file later. See Pub. 3 for details.
proof of the mailing date.
What if You Cannot File on Time?
Private delivery services cannot deliver items to P.O.
!
If you cannot file on time, you can get an automatic 6-month
boxes. You must use the U.S. Postal Service to mail any
extension if, no later than the date your return is due, you file
item to an IRS P.O. box address.
CAUTION
Form 4868. For details, see Form 4868.
- 21 -
Instructions for Form 1040EZ
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