Instructions For Form 1040ez - 2008 Page 4
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41Introduction
Icons. We use icons throughout the booklet to draw your
About This Booklet
attention to special information. Here are some key icons:
We have designed the booklet to make your tax return filing as
simple and clear as possible. We did this by arranging the
IRS e-file. This alerts you to the many
instructions for Form 1040EZ preparation in the most helpful
electronic benefits, particularly tax filing,
order:
available to you at
•
“Section 2— Filing Requirements” will help you decide if
Tip. This lets you know about possible tax
you even have to file.
benefits, helpful actions to take, or sources
•
TIP
“Section 3— Line Instructions for Form 1040EZ” follows
for additional information.
the main sections of the form, starting with “Top of the
Form” and ending with “Signing Your Return.” Cut-outs
Caution. This tells you about special rules,
from the form connect the instructions visually to the
!
possible consequences to actions, and areas
form.
where you need to take special care to make
CAUTION
•
“Section 4— After You Have Finished” gives you a check-
correct entries.
list to help you complete a correct return. Then we give
you information about filing the return.
Writing in information. Sometimes we will ask you to make
•
an entry “in the space to the left of line . . .” The following
“Section 6— Getting Tax Help” has topics such as how to
examples (using line 1) will help you make the proper entry:
get tax help and tax products, getting refund information,
and useful tax facts.
1
Wages, salaries, and tips. Thi
W-2.
Income
Attach your Form(s) W-2.
1
Helpful Hints
Do not make the entry here.
Make the entry here.
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.”
Section 1—Before You Begin
May 19, 2008, and before August 1, 2008. For more details on
What’s New for 2008
the tax benefits provided by this relief, see Pub. 4492-B.
Economic Stimulus Payment
Mailing Your Return
Any economic stimulus payment you received is not taxable
You may be mailing your return to a different address this year
for federal income tax purposes but reduces your recovery
because the IRS has changed the filing location for several
rebate credit.
areas. If you received an envelope with your tax package,
please use it. Otherwise, see Where Do You File? on the back
Recovery Rebate Credit
cover.
This credit is figured like last year’s economic stimulus pay-
ment, except that the amounts are based on tax year 2008
instead of tax year 2007. The maximum credit is $600 ($1,200 if
What’s New for 2009
married filing jointly). See the instructions for line 9 on page
17.
Earned Income Credit (EIC)
Withdrawal of Economic Stimulus Payment From
You may be able to take the EIC if you earned less than
$13,440 ($16,560 if married filing jointly).
Certain Accounts
If your economic stimulus payment was directly deposited to a
tax-favored account and you withdraw the payment by the
Do Both the Name and Social Security Number
due date of your return (including extensions), the amount
(SSN) on Your Tax Forms Agree with Your Social
withdrawn will not be taxed and no additional tax or penalty
Security Card?
will apply. For a Coverdell education savings account, the
withdrawal can be made by the later of the above date or June
If not, your exemption(s) and any earned income credit may be
1, 2009.
disallowed, your refund may be delayed, and you may not
receive credit for your social security earnings. If your Form
Earned Income Credit (EIC)
W-2 shows an incorrect name or SSN, notify your employer or
You may be able to take the EIC if you earned less than
the form-issuing agent as soon as possible to make sure your
$12,880 ($15,880 if married filing jointly). See the instructions
earnings are credited to your social security record. If the name
for lines 8a and 8b that begin on page 12.
or SSN on your social security card is incorrect, call the Social
Security Administration at 1-800-772-1213.
Tax Relief for Kansas Disaster Area
Temporary tax relief was enacted as a result of May 4, 2007,
Death of a Taxpayer
storms and tornadoes affecting the Kansas disaster area. For
more details on the tax benefits provided by this relief, see
If a taxpayer died before filing a return for 2008, the taxpayer’s
Pub. 4492-A.
spouse or personal representative may have to file and sign a
return for that taxpayer. A personal representative can be an
Tax Relief for Midwestern Disaster Areas.
executor, administrator, or anyone who is in charge of the
Temporary tax relief was enacted as a result of severe storms,
deceased taxpayer’s property. If the deceased taxpayer did not
tornadoes, or flooding affecting Midwestern disaster areas after
have to file a return but had tax withheld, a return must be
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