Instructions For Form 1040ez - Income Tax Return - Internal Revenue Service - 2010 Page 4
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40Introduction
About These Instructions
IRS e-file. This alerts you to the many
electronic benefits, particularly tax filing,
We have designed the instructions to make your tax return
available to you at IRS.gov.
filing as simple and clear as possible. We did this by arranging
the instructions for Form 1040EZ preparation in the most help-
Tip. This lets you know about possible tax
TIP
ful order.
benefits, helpful actions to take, or sources
•
“Section 2— Filing Requirements” will help you decide if
for additional information.
you even have to file.
•
Caution. This tells you about special rules,
“Section 3— Line Instructions for Form 1040EZ” follows
!
possible consequences to actions, and areas
the main sections of the form, starting with “Top of the
CAUTION
Form” and ending with “Signing Your Return.” Cut-outs
where you need to take special care to make
from the form connect the instructions visually to the
correct entries.
form.
•
“Section 4— After You Have Finished” gives you a check-
Writing in information.
Sometimes we will ask you to make
list to help you complete a correct return. Then we give
an entry “in the space to the left of line . . .” The following
you information about filing the return.
examples (using line 1) will help you make the proper entry:
•
“Section 6— Getting Tax Help” has topics such as how to
get tax help and tax products, getting refund information,
1
Wages, salaries, and tips. Thi
W-2.
and useful tax facts.
Income
Attach your Form(s) W-2.
1
Do not make the entry here.
Make the entry here.
Helpful Hints
Filing status.
We want you to use the proper filing status as
you go through the instructions and tables. You can file as
“Single” or “Married filing jointly.”
Icons.
We use icons throughout the booklet to draw your
attention to special information. Here are some key icons:
Section 1—Before You Begin
for details. If you have to file Form 5405, you must file Form
1040. You cannot file Form 1040EZ.
Even if you can use Form 1040EZ, it may benefit you to use
Form 1040A or 1040 instead. For example, you may qualify for
Disclosure of information by paid preparers.
If you use a
an increased standard deduction only if you file Form 1040A or
paid preparer to file your return, the preparer is allowed, in
1040. For details, see Should you use another form on page 6.
some cases, to disclose certain information from your return,
such as your name and address, to certain other parties, such
as the preparer’s professional liability insurance company or
What’s New for 2010
the publisher of a tax newsletter. For details, see Revenue
Due date of return.
File Form 1040EZ by April 18, 2011. The
Rulings 2010-4 and 2010-5. You can find Revenue Ruling
due date is April 18, instead of April 15, because of the Emanci-
2010-4 on page 309 of Internal Revenue Bulletin 2010-4 at
pation Day holiday in the District of Columbia— even if you do
You can find Revenue
not live in the District of Columbia.
Ruling 2010-5 on page 312 of Internal Revenue Bulletin 2010-4
at
Earned income credit (EIC).
You may be able to take the
EIC if you earned less than $13,460 ($18,470 if married filing
Preparer e-file mandate.
A new law requires some paid
jointly). See the instructions for lines 9a and 9b that begin on
preparers to e-file returns they prepare and file. Your preparer
page 13.
may make you aware of this requirement and the options
available to you.
Expired tax benefits.
The following tax benefits have ex-
pired.
Mailing your return.
If you are filing a paper return, you
•
The exclusion from income of up to $2,400 in unemploy-
may be mailing your return to a different address this year
ment compensation. All unemployment compensation
because the IRS has changed the filing location for several
you received in 2010 is generally taxable.
areas. See Where Do You File? on the last page.
•
Extra $3,000 IRA deduction for employees of bankrupt
companies.
You May Benefit From Filing Form 1040A or
•
Certain tax benefits for Midwestern disaster areas, includ-
1040 in 2010
ing the additional exemption amount if you provided
housing for a person displaced by the Midwestern storms,
Due to the following tax law changes for 2010, you may
tornadoes, or flooding.
benefit from filing Form 1040A or 1040, even if you normally
file Form 1040EZ. See the instructions for Form 1040A or 1040,
Repayment of first-time homebuyer credit.
If you claimed
as applicable.
the first-time homebuyer credit for a home you bought in
Earned income credit (EIC).
You may be able to take the
2008, you generally must begin repaying it on your 2010
EIC if:
return. In addition, you generally must repay any credit you
•
claimed for 2008 or 2009 if you sold your home in 2010 or the
Three or more children lived with you and you earned less
home stopped being your main home in 2010. See Form 5405
than $43,352 ($48,362 if married filing jointly),
Instructions for Form 1040EZ
- 4 -
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