Form 1040 Ez - Instructions Booklet - Internal Revenue Service - 2009 Page 4
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40Introduction
About These Instructions
IRS e-file. This alerts you to the many
electronic benefits, particularly tax filing,
We have designed the instructions to make your tax return
available to you at
filing as simple and clear as possible. We did this by arranging
the instructions for Form 1040EZ preparation in the most help-
Tip. This lets you know about possible tax
ful order.
benefits, helpful actions to take, or sources
TIP
•
“Section 2— Filing Requirements” will help you decide if
for additional information.
you even have to file.
•
Caution. This tells you about special rules,
“Section 3— Line Instructions for Form 1040EZ” follows
!
possible consequences to actions, and areas
the main sections of the form, starting with “Top of the
where you need to take special care to make
Form” and ending with “Signing Your Return.” Cut-outs
CAUTION
from the form connect the instructions visually to the
correct entries.
form.
•
“Section 4— After You Have Finished” gives you a check-
Writing in information. Sometimes we will ask you to make
list to help you complete a correct return. Then we give
an entry “in the space to the left of line . . .” The following
you information about filing the return.
examples (using line 1) will help you make the proper entry:
•
“Section 6— Getting Tax Help” has topics such as how to
get tax help and tax products, getting refund information,
1
Wages, salaries, and tips. Thi
W-2.
and useful tax facts.
Income
Attach your Form(s) W-2.
1
Do not make the entry here.
Make the entry here.
Helpful Hints
Filing status. We want you to use the proper filing status as
you go through the instructions and tables. You can file as
“Single” or “Married filing jointly.”
Icons. We use icons throughout the booklet to draw your
attention to special information. Here are some key icons:
Section 1—Before You Begin
Certain Tax Relief for Midwestern Disaster Areas
What’s New for 2009
Expired
Making Work Pay Credit
Certain tax benefits for Midwestern disaster areas have expired,
including the election to use your 2007 earned income to
If you have earned income from work, you may be able to take
figure your 2008 EIC.
this credit. It is 6.2% of your earned income but cannot be
more than $400 ($800 if married filing jointly). See the instruc-
Recovery Rebate Credit Expired
tions for line 8 on page 12.
This credit has expired and does not apply for 2009.
Economic Recovery Payment
Mailing Your Return
Any economic recovery payment you received is not taxable
You may be mailing your return to a different address this year
for federal income tax purposes, but it reduces any making
because the IRS has changed the filing location for several
work pay credit. See the instructions for line 8 on page 12.
areas. If you received an envelope with your tax package,
please use it. Otherwise, see Where Do You File? on the back
Cash for Clunkers
cover.
A $3,500 or $4,500 voucher or payment made for such a
voucher under the CARS “cash for clunkers” program to buy or
What’s New for 2010
lease a new fuel-efficient automobile is not taxable for federal
income tax purposes.
Earned Income Credit (EIC)
Buying U.S. Savings Bonds With Your Refund
You may be able to take the EIC if you earned less than
You can now receive up to $5,000 of U.S. Series I Savings
$13,460 ($18,470 if married filing jointly).
Bonds as part of your income tax refund without setting up a
Expiring Tax Benefit
TreasuryDirect® account in advance. For more details, see
Form 8888.
The exclusion from income of up to $2,400 per recipient in
unemployment compensation is scheduled to expire and will
Unemployment Compensation
not be available in 2010.
You do not have to pay tax on unemployment compensation
of up to $2,400 per recipient. Amounts over $2,400 per recipi-
You May Benefit From Filing Form 1040A or
ent are still taxable. See the instructions for line 3 on page 11.
1040 in 2009
Earned Income Credit (EIC)
Due to the following tax law changes for 2009, you may
You may be able to take the EIC if you earned less than
benefit from filing Form 1040A or 1040, even if you normally
$13,440 ($18,440 if married filing jointly). See the instructions
file Form 1040EZ. See the instructions for Form 1040A or 1040,
for lines 9a and 9b that begin on page 13.
as applicable.
Instructions for Form 1040EZ
- 4 -
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