Instructions For Form 1040ez - Income Tax Return - Internal Revenue Service - 2010 Page 20
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402010 Form 1040EZ— Line 13
your spouse cannot sign the return, see Pub. 501. Be sure to
fee. To limit the interest and penalty charges, pay as much of
date your return and enter your occupation(s). If you have
the tax as possible when you file. But before requesting an
someone prepare your return, you are still responsible for the
installment agreement, you should consider other less costly
correctness of the return. If your return is signed by a repre-
alternatives, such as a bank loan or credit card payment.
sentative for you, you must have a power of attorney attached
To ask for an installment agreement, you can apply online or
that specifically authorizes the representative to sign your re-
turn. To do this, you can use Form 2848. If you are filing a joint
use Form 9465. To apply online, go to IRS.gov, click on “I Need
return as a surviving spouse, see Death of a taxpayer on page
To” and select “Set Up a Payment Agreement.” If you use Form
5.
9465, you should receive a response to your request to make
installment payments within 30 days. But if you file your return
Child’s return.
If your child cannot sign the return, either
after March 31, it may take us longer to reply.
parent can sign the child’s name in the space provided. Then,
add “By (your signature), parent for minor child.”
Extension of time to pay.
If paying the tax when it is due
would cause you an undue hardship, you can ask for an exten-
Daytime phone number.
Providing your daytime phone
sion of time to pay by filing Form 1127 by April 18, 2011. An
number may help speed the processing of your return. We can
extension generally will not be granted for more than 6
have questions about items on your return, such as the earned
months. If you pay after April 18, 2011, you will be charged
income credit. If you answer our questions over the phone, we
interest on the tax not paid by April 15, 2011. You must pay
may be able to continue processing your return without mail-
the tax before the extension runs out. If you do not, penalties
ing you a letter. If you are filing a joint return, you can enter
may be imposed.
either your or your spouse’s daytime phone number.
Penalty for Not Paying Enough Tax During the Year
Paid preparer must sign your return.
Generally, anyone
you pay to prepare your return must sign it and include their
You may have to pay a penalty if line 13 is at least $1,000 and
preparer tax identification number (PTIN) in the space pro-
it is more than 10% of the tax shown on your return. The “tax
vided. The preparer must give you a copy of the return for
shown on your return” is the amount on line 11 minus the
your records. Someone who prepares your return but does not
amounts on lines 8 and 9a. You may choose to have the IRS
charge you should not sign your return.
figure the penalty for you. If you owe a penalty, the IRS will
send you a bill. However, if you want to figure the penalty
Electronic return signatures!
yourself on Form 2210, you must file Form 1040A or 1040 to
To file your return electronically, you must sign
do so.
the return electronically using a personal identification number
The penalty may be waived under certain conditions. See Pub.
(PIN). If you are filing online using software, you must use a
505 for details.
Self-Select PIN. If you are filing electronically using a tax practi-
tioner, you can use a Self-Select PIN or a Practitioner PIN.
Exceptions to the penalty.
You will not owe the penalty if
your 2009 tax return was for a tax year of 12 full months and
Self-Select PIN.
The Self-Select PIN method allows you to
either of the following applies.
create your own PIN. If you are married, you and your spouse
each will need to create a PIN and enter these PINs as your
1. You had no tax shown on your 2009 return and you were
electronic signatures.
a U.S. citizen or resident for all of 2009, or
A PIN is any combination of five digits you choose except five
2. Line 7 on your 2010 return is at least as much as the tax
zeros. If you use a PIN, there is nothing to sign and nothing to
shown on your 2009 return.
mail— not even your Forms W-2.
To verify your identity, you will be prompted to enter your
adjusted gross income (AGI) from your originally filed 2009
Third Party Designee
federal income tax return, if applicable. Do not use your AGI
from an amended return (Form 1040X) or a math error correc-
If you want to allow your preparer, a friend, a family member,
tion made by IRS. AGI is the amount shown on your 2009 Form
or any other person you choose to discuss your 2010 tax
1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If
return with the IRS, check the “Yes” box in the “Third Party
you do not have your 2009 income tax return, call the IRS at
Designee” area of your return. Also, enter the designee’s name,
1-800-829-1040 to get a free transcript of your return. (If you
phone number, and any five digits the designee chooses as his
filed electronically last year, you may use your prior year PIN to
or her personal identification number (PIN).
verify your identity instead of your prior year AGI. The prior
year PIN is the five digit PIN you used to electronically sign
If you check the “Yes” box, you, and your spouse if filing a joint
your 2009 return.) You also will be prompted to enter your
return, are authorizing the IRS to call the designee to answer
date of birth (DOB). Make sure your DOB is accurate and
any questions that may arise during the processing of your
matches the information on record with the Social Security
return. You also are authorizing the designee to:
Administration by checking your annual social security state-
•
Give the IRS any information that is missing from your
ment.
return,
•
Call the IRS for information about the processing of your
You cannot use the Self-Select PIN method if you are a
!
return or the status of your refund or payment(s),
first-time filer under age 16 at the end of 2010.
•
Receive copies of notices or transcripts related to your
CAUTION
return, upon request, and
•
Respond to certain IRS notices about math errors, offsets,
and return preparation.
If you cannot locate your prior year AGI or prior year
You are not authorizing the designee to receive any refund
TIP
PIN, use the Electronic Filing PIN Request. This can be
check, bind you to anything (including any additional tax liabil-
found at IRS.gov. Click on “Electronic Filing PIN Re-
ity), or otherwise represent you before the IRS. If you want to
quest” under “Online Services.” Or you can call
expand the designee’s authorization, see Pub. 947.
1-866-704-7388.
The authorization will automatically end no later than the due
Practitioner PIN.
The Practitioner PIN method allows you to
date (without regard to extensions) for filing your 2011 tax
authorize your tax practitioner to enter or generate your PIN.
return. This is April 17, 2012, for most people. If you want to
The practitioner can provide you with details.
revoke the authorization before it ends, see Pub. 947.
Form 8453.
You must send in a paper Form 8453 if you are
attaching or filing Form 2848 (for an electronic return signed
by an agent).
Signing Your Return
Form 1040EZ is not considered a valid return unless you sign
For more details, visit
and click on “Individual
it. If you are filing a joint return, your spouse also must sign. If
Taxpayers.”
Instructions for Form 1040EZ
- 20 -
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