Instructions For Form 1040ez - Income Tax Return - Internal Revenue Service- 2006 Page 20

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You may choose to have the IRS figure the penalty for you. If you
spouse cannot sign the return, see Pub. 501. Be sure to date your
owe a penalty, the IRS will send you a bill. However, if you want to
return and enter your occupation(s). If you are filing a joint return as
figure the penalty yourself on Form 2210, you must file Form
a surviving spouse, see Death of a taxpayer on page 21.
1040A or 1040 to do so.
If your child cannot sign the return, either parent
Child’s return.
The penalty may be waived under certain conditions. See Pub.
can sign the child’s name in the space provided. Then, add “By
505 for details.
(your signature), parent for minor child.”
Exceptions to the penalty.
You will not owe the penalty if your
Daytime phone number.
Providing your daytime phone number
2005 tax return was for a tax year of 12 full months and either of the
may help speed the processing of your return. We can have ques-
following applies.
tions about items on your return, such as the earned income credit.
1. You had no tax shown on your 2005 return and you were a
By answering our questions over the phone, we may be able to
U.S. citizen or resident for all of 2005, or
continue processing your return without mailing you a letter. If you
are filing a joint return, you can enter either your or your spouse’s
2. Line 7 on your 2006 return is at least as much as the tax shown
daytime phone number.
on your 2005 return.
Paid preparer must sign your return.
Generally, anyone you pay
to prepare your return must sign it in the space provided. The
preparer must give you a copy of the return for your records.
Third Party Designee
Someone who prepares your return but does not charge you should
not sign your return.
If you want to allow a friend, family member, or any other person
you choose to discuss your 2006 tax return with the IRS, check the
Electronic return signatures! Create your own
“Yes” box in the “Third party designee” area of your return. Also,
personal identification number (PIN) and file a
enter the designee’s name, phone number, and any five digits the
paperless return electronically or use a tax professional. If you are
designee chooses as his or her personal identification number
married filing jointly, you and your spouse will each need to create
(PIN). But if you want to allow the paid preparer who signed your
a PIN and enter these PINs as your electronic signatures.
return to discuss it with the IRS, just enter “Preparer” in the space
for the designee’s name. You do not have to provide the other
A PIN is any combination of five digits you choose except five
information requested.
zeros. If you use a PIN, there is nothing to sign and nothing to
mail – not even your Forms W-2.
If you check the “Yes” box, you, and your spouse if filing a joint
return, are authorizing the IRS to call the designee to answer any
To verify your identity, you will be prompted to enter your
questions that may arise during the processing of your return. You
adjusted gross income (AGI) from your originally filed 2005 fed-
are also authorizing the designee to:
eral income tax return, if applicable. Do not use your AGI from an
Give the IRS any information that is missing from your return,
amended return (Form 1040X). AGI is the amount shown on your
2005 Form 1040, line 38; Form 1040A, line 21; or Form 1040EZ,
Call the IRS for information about the processing of your
line 4. If you do not have your 2005 income tax return, call the IRS
return or the status of your refund or payment(s),
at 1-800-829-1040 to get a free transcript of your return. You will
Receive copies of notices or transcripts related to your return,
also be prompted to enter your date of birth (DOB). Make sure your
upon request, and
DOB is accurate and matches the information on record with the
Respond to certain IRS notices about math errors, offsets, and
Social Security Administration by checking your annual social se-
return preparation.
curity statement.
You are not authorizing the designee to receive any refund
You cannot sign your return electronically if you are a
check, bind you to anything (including any additional tax liability),
!
first-time filer under age 16 at the end of 2006.
or otherwise represent you before the IRS. If you want to expand
the designee’s authorization, see Pub. 947.
CAUTION
The authorization will automatically end no later than the due
date (without regard to extensions) for filing your 2007 tax return.
For more details, visit and click on “ e-file for
This is April 15, 2008, for most people. If you want to revoke the
Individual Taxpayers.”
authorization before it ends, see Pub. 947.
Forms 8453 and 8453-OL.
Your return is not complete without
your signature. If you are not eligible or choose not to sign your
return electronically, you must complete, sign, and file Form 8453
Sign Your Return
or Form 8453-OL, whichever applies.
Form 1040EZ is not considered a valid return unless you sign it. If
Sign electronically and file a completely paperless return. If you
you are filing a joint return, your spouse must also sign. If your
use a paid preparer, ask to sign your return electronically!
General Information
Mistakes can delay your refund or
4. Check your math, especially when figuring your taxable in-
How to avoid common mistakes.
come, federal income tax withheld, earned income credit, total
result in notices being sent to you.
payments, and your refund or amount you owe.
1. Be sure to enter the correct social security number for you and
5. Check one or both boxes on line 5 if you (or your spouse) can
your spouse if married in the space provided on Form 1040EZ.
be claimed as a dependent on someone’s (such as your parents’)
Check that your name and SSN agree with your social security card.
2006 return. Check the box even if that person chooses not to claim
2. Use the amount from line 6 to find your tax in the tax table. Be
you (or your spouse). If no one can claim you (or your spouse) as a
sure you enter the correct tax on line 11.
dependent, do not check any of the boxes.
3. If you think you can take the earned income credit, read the
6. Enter an amount on line 5. If you check any of the boxes, use
instructions for lines 8a and 8b that begin on page 13 to make sure
the worksheet on the back of Form 1040EZ to figure the amount to
you qualify. If you do, make sure you use the correct column of the
enter. If you do not check any of the boxes, enter $8,450 if single;
EIC Table for your filing status.
$16,900 if married filing jointly.
Need more information or forms? See page 5.
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