Instructions For Form 1040ez - Income Tax Return - Internal Revenue Service - 2010 Page 22
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40Section 5—General Information
If you receive an unsolicited email claiming to be from the IRS,
What are your rights as a taxpayer?
You have the right to
forward the message to
phishing@irs.gov.
You may also report
be treated fairly, professionally, promptly, and courteously by
misuse of the IRS name, logo, forms, or other IRS property to
IRS employees. Our goal at the IRS is to protect your rights so
the Treasury Inspector General for Tax Administration toll-free
that you will have the highest confidence in the integrity,
efficiency, and fairness of our tax system. To ensure that you
at 1-800-366-4484. You can forward suspicious emails to the
always receive such treatment, you should know about the
Federal Trade Commission at
spam@uce.gov
or contact them at
many rights you have at each step of the tax process. For
or 1-877-IDTHEFT (1-877-438-4338).
details, see Pub. 1.
Visit IRS.gov and enter “identity theft” in the search box to
learn more about identity theft and how to reduce your risk.
Income tax withholding and estimated tax payments for
How long should you keep your tax return?
Keep a copy
2011.
of your tax return, worksheets you used, and records of all
If the amount you owe or your refund is large, you may want
items appearing on it (such as Forms W-2 and 1099) until the
to file a new Form W-4 with your employer to change the
statute of limitations runs out for that return. Usually, this is 3
amount of income tax withheld from your 2011 pay. For details
years from the date the return was due or filed or 2 years from
on how to complete Form W-4, see Pub. 919. If you receive
the date the tax was paid, whichever is later. You should keep
certain government payments (such as unemployment com-
some records longer. See Pub. 552 for details.
pensation or social security benefits), you can have tax with-
held from those payments by giving the payer Form W-4V.
How do you amend your tax return?
File Form 1040X to
change a return you already filed. Generally, Form 1040X must
You can use the IRS Withholding Calculator at
www.
be filed within 3 years after the date the original return was
irs.gov/individuals, instead of Pub. 919 or the work-
TIP
filed or within 2 years after the date the tax was paid, which-
sheets included with Form W-4 or W-4P, to determine
ever is later. But you may have more time to file Form 1040X if
whether you need to have your withholding increased
you live in a federally declared disaster area or you are physi-
or decreased.
cally or mentally unable to manage your financial affairs. See
In general, you do not have to make estimated tax payments if
Pub. 556 for details.
you expect that your 2011 tax return will show a tax refund or
a tax balance due of less than $1,000. See Pub. 505 for more
How do you get a copy of your tax return?
If you need a
details.
copy of your tax return, use Form 4506. There is a $57 fee
(subject to change) for each return requested. If your main
Secure your records from identity theft.
Identity theft oc-
home, principal place of business, or tax records are located in
curs when someone uses your personal information, such as
a federally declared disaster area, this fee will be waived. If you
your name, social security number (SSN), or other identifying
want a free transcript of your tax return or account, use Form
information, without your permission, to commit fraud or other
4506-T or 4506T-EZ, or call us. See page 24 for the number.
crimes. An identity thief may use your SSN to get a job or may
file a tax return using your SSN to receive a refund.
Past due returns.
The integrity of our tax system and
To reduce your risk:
well-being of our country depend, to a large degree, on the
•
timely filing and payment of taxes by each individual, family,
Protect your SSN,
•
and business in this country. Those choosing not to file and
Ensure your employer is protecting your SSN, and
pay their fair share increase the burden on the rest of us to
•
Be careful when choosing a tax preparer.
support our schools, maintain and repair roadways, and the
If your tax records are affected by identity theft and you
many other ways our tax dollars help to make life easier for all
receive a notice from the IRS, respond right away to the name
citizens.
and phone number printed on the IRS notice or letter.
Some people don’t know they should file a tax return; some
If your tax records are not currently affected by identity theft
don’t file because they expect a refund; and some don’t file
but you think you are at risk due to a lost or stolen purse or
because they owe taxes. Encourage your family, neighbors,
wallet, questionable credit card activity or credit report, etc.,
friends, and coworkers to do their fair share by filing their
contact the IRS Identity Protection Specialized Unit at
federal tax returns and paying any tax due on time.
1-800-908-4490 or submit Form 14039.
If you or someone you know needs to file past due tax returns,
For more information, see Pub. 4535.
use TeleTax topic 153 (see page 26) or visit IRS.gov and click
on “Individuals” for help in filing those returns. Send the re-
Victims of identity theft who are experiencing economic harm
turns to the address that applies to you in the latest Form
or a systemic problem, or are seeking help in resolving tax
1040EZ instructions. For example, if you are filing a 2007 return
problems that have not been resolved through normal chan-
in 2011, use the address on the last page of these instructions.
nels, may be eligible for Taxpayer Advocate Service (TAS) assis-
However, if you got an IRS notice, mail the return to the
tance. You can reach TAS by calling the National Taxpayer
address in the notice.
Advocate Helpline at 1-877-777-4778 or TTY/TDD
1-800-829-4059.
Innocent spouse relief.
Generally, both you and your
Protect yourself from suspicious emails or phishing schemes.
spouse are each responsible for paying the full amount of tax,
Phishing is the creation and use of email and websites de-
interest, and penalties on your joint return. However, you may
signed to mimic legitimate business emails and websites. The
qualify for relief from liability for tax on a joint return if (a)
most common form is the act of sending an email to a user
there is an understatement of tax because your spouse omit-
falsely claiming to be an established legitimate enterprise in an
ted income or claimed false deductions or credits, (b) you are
attempt to scam the user into surrendering private information
divorced, separated, or no longer living with your spouse, or
that will be used for identity theft.
(c) given all the facts and circumstances, it would not be fair to
The IRS does not initiate contacts with taxpayers via emails.
hold you liable for the tax. You also may qualify for relief if you
Also, the IRS does not request personal information through
were a married resident of a community property state but did
email or ask taxpayers for the PIN numbers, passwords, or
not file a joint return and are now liable for an underpaid or
similar secret access information for their credit card, bank, or
understated tax. To request relief, you generally must file Form
other financial accounts.
8857 no later than 2 years after the date on which the IRS first
Instructions for Form 1040EZ
- 22 -
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