Instructions For Form 1040ez - 2008 Page 22
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41Section 4—After You Have Finished
If you were serving in, or in support of, the U.S. Armed Forces
Return Checklist
in a designated combat zone, qualified hazardous duty area, or
This checklist can help you file a correct return. Mistakes can
a contingency operation, you can file later. See Pub. 3 for
delay your refund or result in notices being sent to you.
details.
Did you:
What if You Cannot File on Time?
If you cannot file on time, you can get an automatic 6-month
Enter the correct social security number for you and
extension if, no later than the date your return is due, you file
your spouse if married in the space provided on Form
Form 4868. For details, see Form 4868.
1040EZ? Check that your name and SSN agree with
your social security card.
However, even if you get an extension, the tax you owe is still
due April 15, 2009. If you make a payment with your extension
Use the amount from line 6, and the proper filing
request, see the instructions for line 11 on page 18.
status, to find your tax in the Tax Table? Be sure you
entered the correct tax on line 11.
What if You File or Pay Late?
Go through the three steps on pages 12 through 14, if
We can charge you interest and penalties on the amount you
you thought you could take the EIC? If you could take
owe.
the EIC, did you take special care to use the proper
filing status column in the EIC Table?
Late filing. If you file late, the penalty is usually 5% of the
amount due for each month or part of a month your return is
Check your math, especially when figuring your
late, unless you have a reasonable explanation. If you do,
taxable income, federal income tax withheld, earned
attach it to your return. The penalty can be as much as 25% of
income credit, total payments, and your refund or
the tax due. The penalty is 15% per month, up to a maximum
amount you owe?
of 75%, if the failure to file is fraudulent. We will charge you
Check one or both boxes on line 5 if you (or your
interest on the penalty from the due date of the return (includ-
spouse) can be claimed as a dependent on someone’s
ing extensions). If your return is more than 60 days late, the
minimum penalty will be $135 or the amount of any tax you
(such as your parents’) 2008 return? Did you check the
owe, whichever is smaller.
box even if that person chooses not to claim you (or
your spouse)? Did you leave the boxes blank if no one
Late payment of tax. If you pay your taxes late, the penalty
can claim you (or your spouse) as a dependent?
is usually
1
/
of 1% of the unpaid amount for each month or
2
Enter an amount on line 5? If you checked any of the
part of a month the tax is not paid. The penalty can be as
boxes, did you use the worksheet on the back of Form
much as 25% of the unpaid amount. It applies to any unpaid
tax on the return.
1040EZ to figure the amount to enter? If you did not
check any of the boxes, did you enter $8,950 if single;
Frivolous return. In addition to any other penalties, there is
$17,900 if married filing jointly?
a penalty of $5,000 for filing a frivolous return. A frivolous
Sign and date Form 1040EZ and enter your
return is one that does not contain information needed to
occupation(s)?
figure the correct tax or shows a substantially incorrect tax
because you take a frivolous position or desire to delay or
Use your peel-off label (if you got one)? If it did not
interfere with the tax laws. This includes altering or striking out
show your correct name(s) and address, did you enter
the preprinted language above the space where you sign. For
the right information? If you did not get a label, did
a list of positions identified as frivolous, see Notice 2008-14,
you enter your name and address in the spaces
2008-4 I.R.B. 310, available at
provided on Form 1040EZ?
html.
Include your apartment number in your address if you
Are there other penalties? Yes. There are penalties for neg-
live in an apartment?
ligence, substantial understatement of tax, reportable transac-
Attach your Form(s) W-2 to the left margin of Form
tion understatements, filing an erroneous refund claim, and
1040EZ?
fraud. We will charge you interest on these penalties from the
due date of the return (including extensions). There may be
Include all the required information on your payment
criminal penalties for willful failure to file, tax evasion, or mak-
if you owe tax and are paying by check or money
ing a false statement. See Pub. 17 for details.
order? See the instructions for line 13 beginning on
page 19 for details.
Where Do You File?
File only one original return for the same year, even if
See the back cover.
you have not gotten your refund or have not heard
from the IRS since you filed? Filing more than one
Private delivery services. You can use only the IRS-desig-
original return for the same year or sending in more
nated private delivery services below to meet the “timely mail-
ing as timely filing/paying” rule for tax returns and payments.
than one copy of the same return (unless we ask you
•
to do so) could delay your refund.
DHL Express (DHL): DHL Same Day Service, DHL Next Day
10:30 am, DHL Next Day 12:00 pm, DHL Next Day 3:00
pm, and DHL 2nd Day Service.
•
Federal Express (FedEx): FedEx Priority Overnight, FedEx
Filing the Return
Standard Overnight, FedEx 2Day, FedEx International Pri-
ority, and FedEx International First.
Due Date
•
United Parcel Service (UPS): UPS Next Day Air, UPS Next
File Form 1040EZ by April 15, 2009. If you file after this date,
Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS
you may have to pay interest and penalties, discussed later on
Worldwide Express Plus, and UPS Worldwide Express.
this page.
The private delivery service can tell you how to get written
proof of the mailing date.
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