Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2004 Page 20

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Call the IRS for information about the processing of your
preparer must give you a copy of the return for your records.
return or the status of your refund or payment(s),
Someone who prepares your return but does not charge you should
not sign your return.
Receive copies of notices or transcripts related to your return,
upon request, and
Electronic return signatures! Create your own
Respond to certain IRS notices about math errors, offsets, and
personal identification number (PIN) and file a
return preparation.
paperless return electronically or use a tax professional. If you are
You are not authorizing the designee to receive any refund
married filing jointly, you and your spouse will each need to create
check, bind you to anything (including any additional tax liability),
a PIN and enter these PINs as your electronic signatures.
or otherwise represent you before the IRS. If you want to expand
the designee’s authorization, see Pub. 947.
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
The authorization will automatically end no later than the due
mail – not even your Forms W-2. For more details, visit
date (without regard to extensions) for filing your 2005 tax return.
gov/efile and click on “ e-file for Individual Taxpayers.”
This is April 17, 2006, for most people. If you want to revoke the
authorization before it ends, see Pub. 947.
To verify your identity, you will be prompted to enter your
adjusted gross income (AGI) from your originally filed 2003 fed-
eral income tax return, if applicable. Do not use your AGI from an
Sign Your Return
amended return (Form 1040X). AGI is the amount shown on your
2003 Form 1040, line 35; Form 1040A, line 22; Form 1040EZ, line
Form 1040EZ is not considered a valid return unless you sign it. If
4; and on the TeleFile Tax Record, line I. If you do not have your
you are filing a joint return, your spouse must also sign. If your
2003 income tax return, call the IRS at 1-800-829-1040 to get a free
spouse cannot sign the return, see Pub. 501. Be sure to date your
transcript of your return. You will also be prompted to enter your
return and enter your occupation(s). If you are filing a joint return as
date of birth (DOB). Make sure your DOB is accurate and matches
a surviving spouse, see Death of a taxpayer on page 21.
the information on record with the Social Security Administration
by checking your annual social security statement.
Child’s return.
If your child cannot sign the return, either parent
can sign the child’s name in the space provided. Then, add “By
(your signature), parent for minor child.”
You cannot sign your return electronically if you are a
!
first-time filer under age 16 at the end of 2004.
Daytime phone number.
Providing your daytime phone number
CAUTION
may help speed the processing of your return. We may have ques-
tions about items on your return, such as the earned income credit.
By answering our questions over the phone, we may be able to
If you use a paid preparer, ask to sign your return electronically!
continue processing your return without mailing you a letter. If you
are filing a joint return, you may enter either your or your spouse’s
Your return is not complete without
Forms 8453 and 8453-OL.
daytime phone number.
your signature. If you are not eligible or choose not to sign your
Paid preparer must sign your return.
Generally, anyone you pay
return electronically, you must complete, sign, and file Form 8453
to prepare your return must sign it in the space provided. The
or Form 8453-OL, whichever applies.
General Information
Mistakes may delay your refund
8. If you got a peel-off label, make sure it shows the correct
How to avoid common mistakes.
or result in notices being sent to you.
name(s) and address. If not, enter the correct information. If you did
not get a label, enter your name and address in the spaces provided
1. Be sure to enter the correct social security number for you and
on Form 1040EZ. Check that your name agrees with your social
your spouse if married in the space provided on Form 1040EZ.
security card.
Check that your name and SSN agree with your social security card.
9. Attach your Form(s) W-2 to the left margin of Form 1040EZ.
2. Use the amount from line 6 to find your tax in the tax table. Be
10. If you owe tax and are paying by check or money order, be
sure you enter the correct tax on line 10.
sure to include all the required information on your payment. See
3. If you think you can take the earned income credit, read the
the instructions for line 12 on page 19 for details.
instructions for lines 8a and 8b that begin on page 14 to make sure
you qualify. If you do, make sure you use the correct column of the
EIC Table for your filing status.
You have the right to be
What are your rights as a taxpayer?
4. Check your math, especially when figuring your taxable in-
treated fairly, professionally, promptly, and courteously by IRS
come, federal income tax withheld, earned income credit, total
employees. Our goal at the IRS is to protect your rights so that you
payments, and your refund or amount you owe.
will have the highest confidence in the integrity, efficiency, and
5. Check the “Yes” box on line 5 if you (or your spouse) can be
fairness of our tax system. To ensure that you always receive such
claimed as a dependent on someone’s (such as your parents’) 2004
treatment, you should know about the many rights you have at each
return. Check “Yes” even if that person chooses not to claim you (or
step of the tax process. For details, see Pub. 1.
your spouse). If no one can claim you (or your spouse) as a depen-
dent, check “No.”
You may qualify for relief from liability for
Innocent spouse relief.
6. Enter an amount on line 5. If you check the “Yes” box, use the
tax on a joint return if (a) there is an understatement of tax because
worksheet on the back of Form 1040EZ to figure the amount to
your spouse omitted income or claimed false deductions or credits,
enter. If you check the “No” box, enter $7,950 if single; $15,900 if
(b) you are divorced, separated, or no longer living with your
married filing jointly.
spouse, or (c) given all the facts and circumstances, it would not be
7. Remember to sign and date Form 1040EZ and enter your
fair to hold you liable for the tax. See Form 8857 or Pub. 971 for
occupation(s).
more details.
Need more information or forms? See page 5.
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