Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - Internal Revenue Service - 2007 Page 27

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General Information
Mistakes can delay your refund or
How to avoid common mistakes.
Use Form 1040X to change a
How do you amend your tax return?
result in notices being sent to you.
return you already filed. Generally, Form 1040X must be filed
within 3 years after the date the original return was filed or within 2
1. Be sure to enter the correct social security number for you and
years after the date the tax was paid, whichever is later. But you
your spouse if married in the space provided on Form 1040EZ.
may have more time to file Form 1040X if you live in a Presiden-
Check that your name and SSN agree with your social security card.
tially declared disaster area or you are physically or mentally unable
2. Use the amount from line 6 to find your tax in the tax table. Be
to manage your financial affairs. See Pub. 556 for details.
sure you enter the correct tax on line 10.
3. If you think you can take the earned income credit, read the
If you
How do you make a gift to reduce debt held by the public?
instructions for lines 8a and 8b that begin on page 10 to make sure
wish to do so, make a check payable to “Bureau of the Public Debt.”
you qualify. If you do, make sure you use the correct column of the
You can send it to: Bureau of the Public Debt, Department G, P.O.
EIC Table for your filing status.
Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the
4. Check your math, especially when figuring your taxable in-
check with your income tax return when you file.
come, federal income tax withheld, earned income credit, total
You may be able to deduct this gift on your 2008 tax
payments, and your refund or amount you owe.
return.
TIP
5. Check one or both boxes on line 5 if you (or your spouse) can
be claimed as a dependent on someone’s (such as your parents’)
2007 return. Check the box even if that person chooses not to claim
you (or your spouse). If no one can claim you (or your spouse) as a
If you need a copy of
How do you get a copy of your tax return?
dependent, do not check any of the boxes.
your tax return, use Form 4506. There is a $39 fee (subject to
6. Enter an amount on line 5. If you check any of the boxes, use
change) for each return requested. If your main home, principal
the worksheet on the back of Form 1040EZ to figure the amount to
place of business, or tax records are located in a Presidentially
enter. If you do not check any of the boxes, enter $8,750 if single;
declared disaster area, this fee will be waived. If you want a free
$17,500 if married filing jointly.
transcript of your tax return or account, use Form 4506-T or call us.
7. Remember to sign and date Form 1040EZ and enter your
See page 29 for the number.
occupation(s).
The parent of a child who is presumed
Parent of a kidnapped child.
8. If you got a peel-off label, make sure it shows the correct
by law enforcement authorities to have been kidnapped by someone
name(s) and address. If not, enter the correct information. If you did
who is not a family member may be able to take the child into
not get a label, enter your name and address in the spaces provided
account in determining his or her eligibility for the head of house-
on Form 1040EZ.
hold or qualifying widow(er) filing status, deduction for depen-
9. Attach your Form(s) W-2 to the left margin of Form 1040EZ.
dents, child tax credit, and the earned income credit (EIC). For
10. If you owe tax and are paying by check or money order, be
details, see Pub. 501 (Pub. 596 for the EIC).
sure to include all the required information on your payment. See
the instructions for line 12 on page 16 for details.
Do both the name and social security number (SSN) on your tax
You have the right to be
What are your rights as a taxpayer?
If not, your
forms agree with your social security card?
treated fairly, professionally, promptly, and courteously by IRS
exemption(s) and any earned income credit may be disallowed,
employees. Our goal at the IRS is to protect your rights so that you
your refund may be delayed, and you may not receive credit for
will have the highest confidence in the integrity, efficiency, and
your social security earnings. If your Form W-2 shows an incorrect
fairness of our tax system. To ensure that you always receive such
name or SSN, notify your employer or the form-issuing agent as
treatment, you should know about the many rights you have at each
soon as possible to make sure your earnings are credited to your
step of the tax process. For details, see Pub. 1.
social security record. If the name or SSN on your social security
card is incorrect, call the Social Security Administration at
Generally, both you and your spouse are
Innocent spouse relief.
1-800-772-1213.
each responsible for paying the full amount of tax, interest, and
penalties on your joint return. However, you may qualify for relief
Secure your records from identity theft.
Identity theft occurs when
from liability for tax on a joint return if (a) there is an understate-
someone uses your personal information, such as your name, social
ment of tax because your spouse omitted income or claimed false
security number (SSN), or other identifying information, without
deductions or credits, (b) you are divorced, separated, or no longer
your permission, to commit fraud or other crimes. An identity thief
living with your spouse, or (c) given all the facts and circumstances,
may use your SSN to get a job or may file a tax return using your
it would not be fair to hold you liable for the tax. To request relief,
SSN to receive a refund.
you generally must file Form 8857 no later than 2 years after the
To reduce your risk:
date on which the IRS first attempted to collect the tax from you.
For more information, see Pub. 971 and Form 8857 or you can call
Protect your SSN,
the Innocent Spouse office toll-free at 1-866-897-4270.
Ensure your employer is protecting your SSN, and
Be careful when choosing a tax preparer.
Income tax withholding and estimated tax payments for 2008.
If
Call the IRS at 1-800-829-1040 if you think your identity has
the amount you owe or your refund is large, you may want to file a
been used inappropriately for tax purposes.
new Form W-4 with your employer to change the amount of income
tax withheld from your 2008 pay. For details on how to complete
Victims of identity theft who are experiencing economic harm or
Form W-4, see Pub. 919. If you receive certain government pay-
a systemic problem, or are seeking help in resolving tax problems
ments (such as unemployment compensation or social security ben-
that have not been resolved through normal channels, may be eligi-
efits) you can have tax withheld from those payments by giving the
ble for Taxpayer Advocate Service (TAS) assistance. You can
payer Form W-4V. In general, you do not have to make estimated
reach TAS by calling the TAS toll-free case intake line at
tax payments if you expect that your 2008 tax return will show a tax
1-877-777-4778 or TTY/TDD 1-800-829-4059.
refund or a tax balance due of less than $1,000. See Pub. 505 for
Protect yourself from suspicious emails or phishing schemes.
more details.
Phishing is the creation and use of email and websites designed to
mimic legitimate business emails and websites. The most common
How long should you keep your tax return?
Keep a copy of your
form is the act of sending an email to a user falsely claiming to be an
tax return, worksheets you used, and records of all items appearing
established legitimate enterprise in an attempt to scam the user into
on it (such as Forms W-2 and 1099) until the statute of limitations
surrendering private information that will be used for identity theft.
runs out for that return. Usually, this is 3 years from the date the
return was due or filed or 2 years from the date the tax was paid,
The IRS does not initiate contacts with taxpayers via emails.
whichever is later. You should keep some records longer. See Pub.
Also, the IRS does not request personal information through email
552 for details.
or ask taxpayers for the PIN numbers, passwords, or similar secret
- 27 -
Need more information or forms? See page 31.

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