Instructions For Form 1040ez - Income Tax Return - Internal Revenue Service- 2006 Page 21
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367. Remember to sign and date Form 1040EZ and enter your
will be waived. If you want a free transcript of your tax return or
occupation(s).
account, use Form 4506-T or call us. See page 6 for the number.
8. If you got a peel-off label, make sure it shows the correct
The parent of a child who is presumed
Parent of a kidnapped child.
name(s) and address. If not, enter the correct information. If you did
by law enforcement authorities to have been kidnapped by someone
not get a label, enter your name and address in the spaces provided
who is not a family member may be able to take the child into
on Form 1040EZ. Check that your name agrees with your social
account in determining his or her eligibility for the head of house-
security card.
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, use TeleTax topic 357 (see page 6) or see Pub. 501 (Pub.
sure to include all the required information on your payment. See
596 for the EIC).
the instructions for line 13 on page 19 for details.
You have the right to be
What are your rights as a taxpayer?
Do both the name and social security number (SSN) on your tax
treated fairly, professionally, promptly, and courteously by IRS
If not, your
forms agree with your social security card?
employees. Our goal at the IRS is to protect your rights so that you
exemption(s) and any earned income credit may be disallowed,
will have the highest confidence in the integrity, efficiency, and
your refund may be delayed, and you may not receive credit for
fairness of our tax system. To ensure that you always receive such
your social security earnings. If your Form W-2 shows an incorrect
treatment, you should know about the many rights you have at each
name or SSN, notify your employer or the form-issuing agent as
step of the tax process. For details, see Pub. 1.
soon as possible to make sure your earnings are credited to your
social security record. If the name or SSN on your social security
Generally, both you and your spouse are
card is incorrect, call the Social Security Administration at
Innocent spouse relief.
each responsible for paying the full amount of tax, interest, and
1-800-772-1213.
penalties on your joint return. However, you may qualify for relief
from liability for tax on a joint return if (a) there is an understate-
Identity theft.
If you believe someone has assumed your identity to
ment of tax because your spouse omitted income or claimed false
file federal income tax returns, or to commit other tax fraud, com-
deductions or credits, (b) you are divorced, separated, or no longer
plete Form 3949-A, Information Referral, and send it to the Internal
living with your spouse, or (c) given all the facts and circumstances,
Revenue Service, Fresno, CA 93888. Victims of identity theft who
it would not be fair to hold you liable for the tax. To request relief,
are suffering economic harm, experiencing a systemic problem, or
you must file Form 8857 no later than 2 years after the date on
seeking help in resolving tax problems that have not been resolved
which the IRS first attempted to collect the tax from you. For more
through normal channels may be eligible for Taxpayer Advocate
information, see Pub. 971 and Form 8857.
Service (TAS) assistance. You can reach TAS by calling toll-free
1-877-777-4778 or TTY/TDD 1-800-829-4059. For additional in-
formation about identity theft prevention and victim assistance, you
If
Income tax withholding and estimated tax payments for 2007.
can access the IRS Identity Theft page at by entering
the amount you owe or your refund is large, you may want to file a
keyword “identity theft.”
new Form W-4 with your employer to change the amount of income
tax withheld from your 2007 pay. For details on how to complete
The IRS does not send out unsolicited emails requesting per-
Form W-4, see Pub. 919. In general, you do not have to make
sonal taxpayer information. If you receive this type of request, it
estimated tax payments if you expect that your 2007 tax return will
may be an attempt by identity thieves to get your private tax infor-
show a tax refund or a tax balance due of less than $1,000. See Pub.
mation. Send a copy of the fraudulent email to phishing@irs.gov .
505 for more details.
For more information on how to forward one of these emails, go to
and enter keyword “phishing.” Once there, see the
How long should you keep your tax return?
Keep a copy of your
article titled “How To Protect Yourself From Suspicious E-Mails or
tax return, worksheets you used, and records of all items appearing
Phishing Schemes.”
on it (such as Forms W-2 and 1099) until the statute of limitations
runs out for that return. Usually, this is 3 years from the date the
If a taxpayer died before filing a return for
Death of a taxpayer.
return was due or filed, or 2 years from the date the tax was paid,
2006, the taxpayer’s spouse or personal representative may have to
whichever is later. You should keep some records longer. See Pub.
file and sign a return for that taxpayer. A personal representative
552 for details.
can be an executor, administrator, or anyone who is in charge of the
deceased taxpayer’s property. If the deceased taxpayer did not have
Use Form 1040X to change a
to file a return but had tax withheld, a return must be filed to get a
How do you amend your tax return?
return you already filed. Generally, Form 1040X must be filed
refund. The person who files the return must enter “Deceased,” the
within 3 years after the date the original return was filed, or within 2
deceased taxpayer’s name, and the date of death across the top of
years after the date the tax was paid, whichever is later. But you
the return. If this information is not provided, the processing of the
may have more time to file Form 1040X if you are physically or
return may be delayed.
mentally unable to manage your financial affairs. See Pub. 556 for
If your spouse died in 2006 and you did not remarry in 2006, or
details.
if your spouse died in 2007 before filing a return for 2006, you can
file a joint return. A joint return should show your spouse’s 2006
If you
How do you make a gift to reduce debt held by the public?
income before death and your income for all of 2006. Enter “Filing
wish to do so, make a check payable to “Bureau of the Public Debt.”
as surviving spouse” in the area where you sign the return. If
You can send it to: Bureau of the Public Debt, Department G, P.O.
someone else is the personal representative, he or she must also
Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the
sign.
check with your income tax return when you file.
The surviving spouse or personal representative should
promptly notify all payers of income, including financial institu-
You may be able to deduct this gift on your 2007 tax
tions, of the taxpayer’s death. This will ensure the proper reporting
return.
TIP
of income earned by the taxpayer’s estate or heirs. A deceased
taxpayer’s social security number should not be used for tax years
after the year of death, except for estate tax return purposes.
How do you get a copy of your tax return?
If you need a copy of
Claiming a refund for a deceased taxpayer. If you are filing a
your tax return, use Form 4506. There is a $39 fee for each return
joint return as a surviving spouse, you only need to file the tax
requested. If your main home, principal place of business, or tax
return to claim the refund. If you are a court-appointed representa-
records are located in a Presidentially declared disaster area, this fee
tive, file the return and attach a copy of the certificate that shows
- 21 -
Need more information or forms? See page 5.
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