Instructions For Form 1040ez - 2008 Page 20
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41Form 1040EZ— Line 13
calling the provider’s toll-free automated customer service
any questions that may arise during the processing of your
number or visiting the provider’s website shown below.
return. You also are authorizing the designee to:
•
Give the IRS any information that is missing from your
Official Payments Corporation
Link2Gov Corporation
return,
SM
SM
1-800-2PAY-TAX
1-888-PAY-1040
•
Call the IRS for information about the processing of your
(1-800-272-9829)
(1-888-729-1040)
return or the status of your refund or payment(s),
Customer Service:
Customer Service:
•
1-877-754-4413
1-888-658-5465
Receive copies of notices or transcripts related to your
return, upon request, and
•
Respond to certain IRS notices about math errors, offsets,
You may need to (a) increase the amount of income tax
and return preparation.
withheld from your pay by filing a new Form W-4, (b)
TIP
You are not authorizing the designee to receive any refund
increase the tax withheld from other income by filing
check, bind you to anything (including any additional tax liabil-
Form W-4V, or (c) make estimated tax payments for
ity), or otherwise represent you before the IRS. If you want to
2009. See Income tax withholding and estimated tax payments
expand the designee’s authorization, see Pub. 947.
for 2009 on page 23.
The authorization will automatically end no later than the due
date (without regard to extensions) for filing your 2009 tax
What if You Cannot Pay?
return. This is April 15, 2010, for most people. If you want to
revoke the authorization before it ends, see Pub. 947.
Installment payments. If you cannot pay the full amount
shown on line 13 when you file, you can ask to make monthly
installment payments for the full or a partial amount. You may
Signing Your Return
have up to 60 months to pay. However, even if your request to
pay in installments is granted, you will be charged interest and
Form 1040EZ is not considered a valid return unless you sign
may be charged a late payment penalty on the tax not paid by
it. If you are filing a joint return, your spouse also must sign. If
April 15, 2009. You also must pay a fee. To limit the interest
your spouse cannot sign the return, see Pub. 501. Be sure to
and penalty charges, pay as much of the tax as possible when
date your return and enter your occupation(s). If you are filing
you file. But before requesting an installment agreement, you
a joint return as a surviving spouse, see Death of a taxpayer
should consider other less costly alternatives, such as a bank
beginning on page 4.
loan or credit card payment.
Child’s return. If your child cannot sign the return, either
To ask for an installment agreement, you can apply online or
parent can sign the child’s name in the space provided. Then,
use Form 9465. To apply online, go to , use the
add “By (your signature), parent for minor child.”
pull-down menu under “I need to ...” and select “Set Up a
Daytime phone number. Providing your daytime phone
Payment Plan.” If you use Form 9465, you should receive a
number may help speed the processing of your return. We can
response to your request to make installment payments within
have questions about items on your return, such as the earned
30 days. But if you file your return after March 31, it may take
income credit. If you answer our questions over the phone, we
us longer to reply.
may be able to continue processing your return without mail-
ing you a letter. If you are filing a joint return, you can enter
Penalty for Not Paying Enough Tax During the Year
either your or your spouse’s daytime phone number.
You may have to pay a penalty if line 13 is at least $1,000 and
Paid preparer must sign your return. Generally, anyone
it is more than 10% of the tax shown on your return. The “tax
shown on your return” is the amount on line 11 minus the
you pay to prepare your return must sign it in the space
amounts on lines 8a and 9. You may choose to have the IRS
provided. The preparer must give you a copy of the return for
figure the penalty for you. If you owe a penalty, the IRS will
your records. Someone who prepares your return but does not
send you a bill. However, if you want to figure the penalty
charge you should not sign your return.
yourself on Form 2210, you must file Form 1040A or 1040 to
Electronic return signatures!
do so.
To file your return electronically, you must sign
The penalty may be waived under certain conditions. See Pub.
the return electronically using a personal identification number
505 for details.
(PIN). If you are filing online using software, you must use a
Exceptions to the penalty. You will not owe the penalty if
Self-Select PIN. If you are filing electronically using a tax practi-
your 2007 tax return was for a tax year of 12 full months and
tioner, you can use a Self-Select PIN or a Practitioner PIN.
either of the following applies.
Self-Select PIN. The Self-Select PIN method allows you to
1. You had no tax shown on your 2007 return and you were
create your own PIN. If you are married filing jointly, you and
a U.S. citizen or resident for all of 2007, or
your spouse each will need to create a PIN and enter these
PINs as your electronic signatures.
2. Line 7 on your 2008 return is at least as much as the tax
shown on your 2007 return.
A PIN is any combination of five digits you choose except five
zeros. If you use a PIN, there is nothing to sign and nothing to
mail— not even your Forms W-2.
Third Party Designee
To verify your identity, you will be prompted to enter your
adjusted gross income (AGI) from your originally filed 2007
If you want to allow a friend, family member, or any other
federal income tax return, if applicable. Do not use your AGI
person you choose to discuss your 2008 tax return with the
from an amended return (Form 1040X) or a math error correc-
IRS, check the “Yes” box in the “Third party designee” area of
tion made by IRS. AGI is the amount shown on your 2007 Form
your return. Also, enter the designee’s name, phone number,
1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If
and any five digits the designee chooses as his or her personal
you do not have your 2007 income tax return, call the IRS at
identification number (PIN). But if you want to allow the paid
1-800-829-1040 to get a free transcript of your return. (If you
preparer who signed your return to discuss it with the IRS, just
filed electronically last year, you may use your prior year PIN to
enter “Preparer” in the space for the designee’s name. You do
verify your identity instead of your prior year AGI. The prior
not have to provide the other information requested.
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 2007 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
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