Instructions For Form 1040ez - Income Tax Return - Internal Revenue Service- 2006 Page 18

ADVERTISEMENT

Form 1040EZ — Lines 9 Through 12d
Line 9
Refund
Credit for Federal Telephone Excise Tax Paid
If you were billed after February 28, 2003, and before August 1,
Line 12a
2006, for the federal telephone excise tax on long distance or
If line 12a is under $1, we will send the refund only if you request it
bundled service, you may be able to request a credit for the tax paid.
when you file your return. If you want to check the status of your
You had bundled service if your local and long distance service was
refund, please wait at least 6 weeks (3 weeks if you filed electroni-
provided under a plan that does not separately state the charge for
cally) from the date you filed to do so. But if you filed Form 8379
local service.
with your return, allow 14 weeks (11 weeks if you filed electroni-
cally). See page 6 for details.
You cannot request the credit if you have already received a
credit or refund from your service provider. If you request the
credit, you cannot ask your service provider for a credit or refund
If your refund is large, you may want to decrease the
and must withdraw any request previously submitted to your pro-
amount of income tax withheld from your pay by filing
TIP
vider.
a new Form W-4. See Income tax withholding and esti-
mated tax payments for 2007 on page 21.
You can request the standard amount or the actual amount you
paid. If you believe you paid more than the standard amount, it can
Refund Offset
be to your benefit to request the actual amount. If you request the
actual amount paid, you must attach Form 8913 showing the
If you owe past-due federal tax, state income tax, child support,
amount paid and keep records to substantiate the amount. See Form
spousal support, or certain federal nontax debts, such as student
8913 for details.
loans, all or part of the refund on line 12a may be used (offset) to
pay the past-due amount. Offsets for federal taxes are made by the
The standard amount you can request is deter-
Standard amount.
IRS. All other offsets are made by the Treasury Department’s
mined as follows:
Financial Management Service (FMS). For federal tax offsets, you
If your filing status is single and you did not check any boxes
will receive a notice from the IRS. For all other offsets, you will
on line 5, your standard amount is $30.
receive a notice from FMS. To find out if you may have an offset or
if you have a question about it, contact the agency(ies) you owe the
If your filing status is married filing jointly and you checked
debt to.
only one box on line 5, your standard amount is $30.
If your filing status is married filing jointly and you did not
check any boxes on line 5, your standard amount $40.
Injured spouse claim.
If you file a joint return and your spouse has
not paid past-due federal tax, state income tax, child support,
The standard amounts include both the tax paid and interest
spousal support, or a federal nontax debt, such as a student loan,
owed on that tax.
part or all of the refund on line 12a may be used (offset) to pay the
past-due amount. But your part of the refund may be refunded to
you if certain conditions apply and you complete Form 8379. For
If you do not meet any of the above conditions, you
details, use TeleTax topic 203 (see page 6) or see Form 8379.
!
cannot request the standard amount. However, you can
request the actual amount paid on Form 8913.
CAUTION
Lines 12b Through 12d
If you request the standard amount and you later want to change
it to the actual amount, you must file an amended return.
DIRECT
DEPOSIT
Simple. Safe. Secure.
If you request the standard amount, you do not have to include
Fast Refunds! Choose direct deposit — a fast, simple, safe,
the credit in income for any tax year.
secure way to have your refund deposited automatically into
your checking or savings account.
Line 10
Why Use Direct Deposit?
Add lines 7, 8a, and 9. Enter the total on line 10.
You get your refund fast — in half the time as paper filers if
Amount paid with extension of time to file.
If you filed Form 4868
you e-file.
to get an automatic extension of time to file, include in the total on
Payment is more secure — there is no check to get lost.
line 10 any amount you paid with that form or by electronic funds
withdrawal or credit card. If you paid by credit card, do not include
More convenient. No trip to the bank to deposit your check.
on line 10 the convenience fee you were charged. To the left of line
Saves tax dollars. A refund by direct deposit costs less than a
10, enter “Form 4868” and show the amount paid.
check.
If you want us to directly deposit the amount shown on line 12a
Line 11
into your checking or savings account at a bank or other financial
institution (such as a mutual fund, brokerage firm, or credit union)
Tax
in the United States:
Do you want the IRS to figure your tax for you?
Check the box on line 12a and attach Form 8888 if you want to
split the direct deposit of your refund among two or three accounts,
Yes. See Pub. 967 for details, including who is eligible and
or
what to do. If you have paid too much, we will send you a
Complete lines 12b through 12d if you want your refund
refund. If you did not pay enough, we will send you a bill.
deposited to only one account.
No. Use the Tax Table that starts on page 24.
Otherwise, we will send you a check.
Need more information or forms? See page 5.
- 18 -

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial