Instructions For Form 1040ez - 2008 Page 23
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41Section 5—General Information
What are your rights as a taxpayer? You have the right to
statute of limitations runs out for that return. Usually, this is 3
years from the date the return was due or filed or 2 years from
be treated fairly, professionally, promptly, and courteously by
the date the tax was paid, whichever is later. You should keep
IRS employees. Our goal at the IRS is to protect your rights so
that you will have the highest confidence in the integrity,
some records longer. See Pub. 552 for details.
efficiency, and fairness of our tax system. To ensure that you
always receive such treatment, you should know about the
How do you amend your tax return? Use Form 1040X to
many rights you have at each step of the tax process. For
change a return you already filed. Generally, Form 1040X must
details, see Pub. 1.
be filed within 3 years after the date the original return was
filed or within 2 years after the date the tax was paid, which-
Income tax withholding and estimated tax payments for
ever is later. But you may have more time to file Form 1040X if
2009. If the amount you owe or your refund is large, you may
you live in a federally declared disaster area or you are physi-
want to file a new Form W-4 with your employer to change
cally or mentally unable to manage your financial affairs. See
the amount of income tax withheld from your 2009 pay. For
Pub. 556 for details.
details on how to complete Form W-4, see Pub. 919. If you
receive certain government payments (such as unemployment
compensation or social security benefits), you can have tax
How do you get a copy of your tax return? If you need a
withheld from those payments by giving the payer Form W-4V.
copy of your tax return, use Form 4506. There is a $57 fee
In general, you do not have to make estimated tax payments if
(subject to change) for each return requested. If your main
you expect that your 2009 tax return will show a tax refund or
home, principal place of business, or tax records are located in
a tax balance due of less than $1,000. See Pub. 505 for more
a federally declared disaster area, this fee will be waived. If you
details.
want a free transcript of your tax return or account, use Form
4506-T or call us. See page 25 for the number.
Secure your records from identity theft. Identity theft oc-
curs when someone uses your personal information, such as
Past due returns. The integrity of our tax system and
your name, social security number (SSN), or other identifying
well-being of our country depend, to a large degree, on the
information, without your permission, to commit fraud or other
timely filing and payment of taxes by each individual, family,
crimes. An identity thief may use your SSN to get a job or may
and business in this country. Those choosing not to file and
file a tax return using your SSN to receive a refund.
pay their fair share increase the burden on the rest of us to
support our schools, maintain and repair roadways, and the
To reduce your risk:
•
many other ways our tax dollars help to make life easier for all
Protect your SSN,
citizens.
•
Ensure your employer is protecting your SSN, and
•
Be careful when choosing a tax preparer.
Some people don’t know they should file a tax return; some
don’t file because they expect a refund; and some don’t file
If your tax records are affected by identity theft and you
because they owe taxes. Encourage your family, neighbors,
receive a notice from the IRS, respond right away to the name
friends, and coworkers to do their fair share by filing their
and phone number printed on the IRS notice or letter.
federal tax returns and paying any tax due on time.
If your tax records are not currently affected by identity theft
If you or someone you know needs to file past due tax returns,
but you think you are at risk due to a lost or stolen purse or
use TeleTax topic 153 (see page 27) or visit and
wallet, questionable credit card activity or credit report, etc.,
click on “Individuals” for help in filing those returns. Send the
contact the IRS Identity Theft Hotline at 1-800-908-4490.
returns to the address that applies to you in the latest Form
1040EZ instruction booklet. For example, if you are filing a
For more information, see Pub. 4535.
2005 return in 2009, use the address in this booklet. However,
Victims of identity theft who are experiencing economic harm
if you got an IRS notice, mail the return to the address in the
or a systemic problem, or are seeking help in resolving tax
notice.
problems that have not been resolved through normal chan-
nels, may be eligible for Taxpayer Advocate Service (TAS) assis-
Innocent spouse relief. Generally, both you and your
tance. You can reach TAS by calling the TAS toll-free case
intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059.
spouse are each responsible for paying the full amount of tax,
interest, and penalties on your joint return. However, you may
Protect yourself from suspicious emails or phishing schemes.
qualify for relief from liability for tax on a joint return if (a)
Phishing is the creation and use of email and websites de-
there is an understatement of tax because your spouse omit-
signed to mimic legitimate business emails and websites. The
ted income or claimed false deductions or credits, (b) you are
most common form is the act of sending an email to a user
divorced, separated, or no longer living with your spouse, or
falsely claiming to be an established legitimate enterprise in an
(c) given all the facts and circumstances, it would not be fair to
attempt to scam the user into surrendering private information
hold you liable for the tax. You also may qualify for relief if you
that will be used for identity theft.
were a married resident of a community property state but did
not file a joint return and are now liable for an underpaid or
The IRS does not initiate contacts with taxpayers via emails.
understated tax. To request relief, you generally must file Form
Also, the IRS does not request personal information through
8857 no later than 2 years after the date on which the IRS first
email or ask taxpayers for the PIN numbers, passwords, or
attempted to collect the tax from you. For more information,
similar secret access information for their credit card, bank, or
see Pub. 971 and Form 8857 or you can call the Innocent
other financial accounts.
Spouse office toll-free at 1-866-897-4270.
If you receive an unsolicited email claiming to be from the IRS,
forward the message to phishing@irs.gov. You may also report
How do you make a gift to reduce debt held by the
misuse of the IRS name, logo, forms, or other IRS property to
public? If you wish to do so, make a check payable to “Bureau
the Treasury Inspector General for Tax Administration toll-free
of the Public Debt.” You can send it to: Bureau of the Public
at 1-800-366-4484. You can forward suspicious emails to the
Debt, Department G, P.O. Box 2188, Parkersburg, WV
Federal Trade Commission at spam@uce.gov or contact them at
26106-2188. Or you can enclose the check with your income
or 1-877-IDTHEFT (1-877-438-4338).
tax return when you file.
Visit the IRS website at to learn more about iden-
tity theft and how to reduce your risk.
You may be able to deduct this gift on your 2009 tax
TIP
return.
How long should you keep your tax return? Keep a copy
of your tax return, worksheets you used, and records of all
items appearing on it (such as Forms W-2 and 1099) until the
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