Instructions For Form 1040ez - Income Tax Return - Internal Revenue Service - 2010 Page 21
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40Section 4—After You Have Finished
What if You File or Pay Late?
Return Checklist
We can charge you interest and penalties on the amount you
This checklist can help you file a correct return. Mistakes can
owe.
delay your refund or result in notices being sent to you.
Interest.
We will charge you interest on taxes not paid by
Did you:
their due date, even if an extension of time to file is granted.
We will also charge you interest on penalties imposed for
Enter the correct social security number for you and your
failure to file, negligence, fraud, substantial valuation misstate-
spouse if married in the space provided on Form 1040EZ?
ments, substantial understatements of tax, and reportable
Check that your name and SSN agree with your social
transaction understatements. Interest is charged on the pen-
security card.
alty from the due date of the return (including extensions).
Use the amount from line 6, and the proper filing status, to
find your tax in the Tax Table? Be sure you entered the
Penalties
correct tax on line 11.
Late filing.
If you file late, the penalty is usually 5% of the
Go through the three steps on pages 13 and 14, if you
amount due for each month or part of a month your return is
thought you could take the EIC? If you could take the EIC,
late, unless you have a reasonable explanation. If you do,
did you take special care to use the proper filing status
include it with your return. The penalty can be as much as 25%
column in the EIC Table?
of the tax due. The penalty is 15% per month, up to a maxi-
Check your math, especially when figuring your taxable
mum of 75%, if the failure to file is fraudulent. If your return is
income, federal income tax withheld, earned income credit,
more than 60 days late, the minimum penalty will be $135 or
total payments, and your refund or amount you owe?
the amount of any tax you owe, whichever is smaller.
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
Late payment of tax.
If you pay your taxes late, the penalty
parents’) 2010 return? Did you check the box even if that
is usually
/
of 1% of the unpaid amount for each month or
1
2
person chooses not to claim you (or your spouse)? Did you
part of a month the tax is not paid. The penalty can be as
leave the boxes blank if no one can claim you (or your
much as 25% of the unpaid amount. It applies to any unpaid
spouse) as a dependent?
tax on the return. This penalty is in addition to interest charges
Enter an amount on line 5? If you checked any of the boxes,
on late payments.
did you use the worksheet on the back of Form 1040EZ to
figure the amount to enter? If you did not check any of the
Frivolous return.
In addition to any other penalties, there is
boxes, did you enter $9,350 if single; $18,700 if married filing
a penalty of $5,000 for filing a frivolous return. A frivolous
jointly?
return is one that does not contain information needed to
Sign and date Form 1040EZ and enter your occupation(s)?
figure the correct tax or shows a substantially incorrect tax
because you take a frivolous position or desire to delay or
Include your apartment number in your address if you live in
interfere with the tax laws. This includes altering or striking out
an apartment?
the preprinted language above the space where you sign. For
Attach your Form(s) W-2 to the left margin of Form 1040EZ?
a list of positions identified as frivolous, see Notice 2010-33,
Include all the required information on your payment if you
2010-17 I.R.B 609 available at
owe tax and are paying by check or money order? See the
html.
instructions for line 13 on page 19 for details.
File only one original return for the same year, even if you
Are there other penalties?
Yes. There are penalties for neg-
have not gotten your refund or have not heard from the IRS
ligence, substantial understatement of tax, reportable transac-
since you filed? Filing more than one original return for the
tion understatements, filing an erroneous refund claim, and
same year or sending in more than one copy of the same
fraud. There may be criminal penalties for willful failure to file,
return (unless we ask you to do so) could delay your refund.
tax evasion, or making a false statement. See Pub. 17 for
details.
Where Do You File?
Filing the Return
See the last page.
Due Date
Private delivery services.
You can use only the IRS-desig-
File Form 1040EZ by April 18, 2011. (The due date is April 18,
nated private delivery services below to meet the “timely mail-
instead of April 15, because of the Emancipation Day holiday
ing as timely filing/paying” rule for tax returns and payments.
in the District of Columbia— even if you do not live in the
These private delivery services include only the following.
•
District of Columbia.) If you file after this date, you may have
DHL Express (DHL): DHL Same Day Service.
to pay interest and penalties, discussed later on this page.
•
Federal Express (FedEx): FedEx Priority Overnight, FedEx
Standard Overnight, FedEx 2Day, FedEx International Pri-
If you were serving in, or in support of, the U.S. Armed Forces
ority, and FedEx International First.
in a designated combat zone or a contingency operation, you
•
United Parcel Service (UPS): UPS Next Day Air, UPS Next
can file later. See Pub. 3 for details.
Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS
Worldwide Express Plus, and UPS Worldwide Express.
What if You Cannot File on Time?
The private delivery service can tell you how to get written
If you cannot file on time, you can get an automatic 6-month
proof of the mailing date.
extension (to October 17, 2011) if, no later than the date your
return is due, you file Form 4868. For details, see Form 4868.
Private delivery services cannot deliver items to P.O.
!
However, even if you get an extension, the tax you owe is still
boxes. You must use the U.S. Postal Service to mail any
due April 18, 2011. If you make a payment with your extension
item to an IRS P.O. box address.
CAUTION
request, see the instructions for line 10 on page 18.
- 21 -
Instructions for Form 1040EZ
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