Form 1040 Ez - Instructions Booklet - Internal Revenue Service - 2009 Page 22

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Section 5—General Information
Visit the IRS website at to learn more about iden-
What are your rights as a taxpayer? You have the right to
tity theft and how to reduce your risk.
be treated fairly, professionally, promptly, and courteously by
IRS employees. Our goal at the IRS is to protect your rights so
How long should you keep your tax return? Keep a copy
that you will have the highest confidence in the integrity,
of your tax return, worksheets you used, and records of all
efficiency, and fairness of our tax system. To ensure that you
items appearing on it (such as Forms W-2 and 1099) until the
always receive such treatment, you should know about the
statute of limitations runs out for that return. Usually, this is 3
many rights you have at each step of the tax process. For
years from the date the return was due or filed or 2 years from
details, see Pub. 1.
the date the tax was paid, whichever is later. You should keep
some records longer. See Pub. 552 for details.
Income tax withholding and estimated tax payments for
2010. If the amount you owe or your refund is large, you may
How do you amend your tax return? File Form 1040X to
want to file a new Form W-4 with your employer to change
change a return you already filed. Generally, Form 1040X must
the amount of income tax withheld from your 2010 pay. For
be filed within 3 years after the date the original return was
details on how to complete Form W-4, see Pub. 919. If you
filed or within 2 years after the date the tax was paid, which-
receive certain government payments (such as unemployment
ever is later. But you may have more time to file Form 1040X if
compensation or social security benefits), you can have tax
you live in a federally declared disaster area or you are physi-
withheld from those payments by giving the payer Form W-4V.
cally or mentally unable to manage your financial affairs. See
In general, you do not have to make estimated tax payments if
Pub. 556 for details.
you expect that your 2010 tax return will show a tax refund or
a tax balance due of less than $1,000. See Pub. 505 for more
How do you get a copy of your tax return? If you need a
details.
copy of your tax return, use Form 4506. There is a $57 fee
(subject to change) for each return requested. If your main
Secure your records from identity theft. Identity theft oc-
home, principal place of business, or tax records are located in
curs when someone uses your personal information, such as
a federally declared disaster area, this fee will be waived. If you
your name, social security number (SSN), or other identifying
want a free transcript of your tax return or account, use Form
information, without your permission, to commit fraud or other
4506-T or call us. See page 24 for the number.
crimes. An identity thief may use your SSN to get a job or may
file a tax return using your SSN to receive a refund.
Past due returns. The integrity of our tax system and
To reduce your risk:
well-being of our country depend, to a large degree, on the
Protect your SSN,
timely filing and payment of taxes by each individual, family,
and business in this country. Those choosing not to file and
Ensure your employer is protecting your SSN, and
pay their fair share increase the burden on the rest of us to
Be careful when choosing a tax preparer.
support our schools, maintain and repair roadways, and the
If your tax records are affected by identity theft and you
many other ways our tax dollars help to make life easier for all
receive a notice from the IRS, respond right away to the name
citizens.
and phone number printed on the IRS notice or letter.
Some people don’t know they should file a tax return; some
If your tax records are not currently affected by identity theft
don’t file because they expect a refund; and some don’t file
but you think you are at risk due to a lost or stolen purse or
because they owe taxes. Encourage your family, neighbors,
wallet, questionable credit card activity or credit report, etc.,
friends, and coworkers to do their fair share by filing their
contact the IRS Identity Theft Hotline at 1-800-908-4490 or
federal tax returns and paying any tax due on time.
submit Form 14039.
If you or someone you know needs to file past due tax returns,
For more information, see Pub. 4535.
use TeleTax topic 153 (see page 26) or visit and
click on “Individuals” for help in filing those returns. Send the
Victims of identity theft who are experiencing economic harm
returns to the address that applies to you in the latest Form
or a systemic problem, or are seeking help in resolving tax
1040EZ instruction booklet. For example, if you are filing a
problems that have not been resolved through normal chan-
2006 return in 2010, use the address in this booklet. However,
nels, may be eligible for Taxpayer Advocate Service (TAS) assis-
if you got an IRS notice, mail the return to the address in the
tance. You can reach TAS by calling the National Taxpayer
notice.
Advocate Help Line at 1-877-777-4778 or TTY/TDD
1-800-829-4059.
Innocent spouse relief. Generally, both you and your
Protect yourself from suspicious emails or phishing schemes.
spouse are each responsible for paying the full amount of tax,
Phishing is the creation and use of email and websites de-
interest, and penalties on your joint return. However, you may
signed to mimic legitimate business emails and websites. The
qualify for relief from liability for tax on a joint return if (a)
most common form is the act of sending an email to a user
there is an understatement of tax because your spouse omit-
falsely claiming to be an established legitimate enterprise in an
ted income or claimed false deductions or credits, (b) you are
attempt to scam the user into surrendering private information
divorced, separated, or no longer living with your spouse, or
that will be used for identity theft.
(c) given all the facts and circumstances, it would not be fair to
The IRS does not initiate contacts with taxpayers via emails.
hold you liable for the tax. You also may qualify for relief if you
Also, the IRS does not request personal information through
were a married resident of a community property state but did
email or ask taxpayers for the PIN numbers, passwords, or
not file a joint return and are now liable for an underpaid or
similar secret access information for their credit card, bank, or
understated tax. To request relief, you generally must file Form
other financial accounts.
8857 no later than 2 years after the date on which the IRS first
attempted to collect the tax from you. For more information,
If you receive an unsolicited email claiming to be from the IRS,
see Pub. 971 and Form 8857 or you can call the Innocent
forward the message to phishing@irs.gov. You may also report
Spouse office toll-free at 1-866-897-4270.
misuse of the IRS name, logo, forms, or other IRS property to
the Treasury Inspector General for Tax Administration toll-free
How do you make a gift to reduce debt held by the
at 1-800-366-4484. You can forward suspicious emails to the
Federal Trade Commission at spam@uce.gov or contact them at
public? If you wish to do so, make a check payable to “Bureau
or 1-877-IDTHEFT (1-877-438-4338).
of the Public Debt.” You can send it to: Bureau of the Public
Instructions for Form 1040EZ
- 22 -

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