Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2004 Page 21
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35If your spouse died in 2004 and you did not remarry in 2004, or
If
Income tax withholding and estimated tax payments for 2005.
if your spouse died in 2005 before filing a return for 2004, you can
the amount you owe or your refund is large, you may want to file a
file a joint return. A joint return should show your spouse’s 2004
new Form W-4 with your employer to change the amount of income
income before death and your income for all of 2004. Enter “Filing
tax withheld from your 2005 pay. For details on how to complete
as surviving spouse” in the area where you sign the return. If
Form W-4, see Pub. 919. In general, you do not have to make
someone else is the personal representative, he or she must also
estimated tax payments if you expect that your 2005 tax return will
show a tax refund or a tax balance due of less than $1,000. See Pub.
sign.
505 for more details.
The surviving spouse or personal representative should
promptly notify all payers of income, including financial institu-
Keep a copy of your
How long should you keep your tax return?
tions, of the taxpayer’s death. This will ensure the proper reporting
tax return, worksheets you used, and records of all items appearing
of income earned by the taxpayer’s estate or heirs. A deceased
on it (such as Forms W-2 and 1099) until the statute of limitations
taxpayer’s social security number should not be used for tax years
runs out for that return. Usually, this is 3 years from the date the
after the year of death, except for estate tax return purposes.
return was due or filed, or 2 years from the date the tax was paid,
whichever is later. You should keep some records longer. See Pub.
Claiming a refund for a deceased taxpayer. If you are filing a
552 for details.
joint return as a surviving spouse, you only need to file the tax
return to claim the refund. If you are a court-appointed representa-
Use Form 1040X to change a
How do you amend your tax return?
tive, file the return and attach a copy of the certificate that shows
return you already filed. Generally, Form 1040X must be filed
your appointment. All other filers requesting the deceased
within 3 years after the date the original return was filed, or within 2
taxpayer’s refund must file the return and attach Form 1310.
years after the date the tax was paid, whichever is later. But you
may have more time to file Form 1040X if you are physically or
For more details, use TeleTax topic 356 (see page 6) or see Pub.
mentally unable to manage your financial affairs. See Pub. 556 for
559.
details.
If you
How do you make a gift to reduce debt held by the public?
wish to do so, make a check payable to “Bureau of the Public Debt.”
Other Ways To Get Help
You can send it to: Bureau of the Public Debt, Department G, P.O.
Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the
Send your written tax questions to the IRS.
You should get an
check with your income tax return when you file.
answer in about 30 days. If you do not have the mailing address, call
us. See page 6 for the number. Do not send questions with your
You may be able to deduct this gift on your 2005 tax
return.
return.
TIP
You can find answers to many
Research your tax questions online.
of your tax questions online in several ways by accessing the IRS
Use TeleTax topic 156
How do you get a copy of your tax return?
website at and then clicking on “Help with Tax
(see page 6) or see Form 4506.
Questions.” Here are some of the methods you may want to try.
•
The parent of a child who is presumed
Frequently asked questions. This section contains an extensive
Parent of a kidnapped child.
by law enforcement authorities to have been kidnapped by someone
list of questions and answers. You may select your question by
who is not a family member may be able to take the child into
category or keyword.
•
account in determining his or her eligibility for the head of house-
Tax trails. This is an interactive section which asks questions
hold or qualifying widow(er) filing status, deduction for depen-
you can answer by selecting “Yes” or “No.”
dents, child tax credit, and the earned income credit (EIC). For
•
Tax topics. This section provides a broad picture of tax topics
details, use TeleTax topic 357 (see page 6) or see Pub. 501 (Pub.
beginning with 17 main categories. Each topic link leads to further
596 for the EIC).
categories and then to a discussion of the topic.
Free help in preparing your return is
Free help with your return.
Do both the name and social security number (SSN) on your tax
available nationwide from IRS-sponsored volunteers. The Volun-
If not, your
forms agree with your social security card?
teer Income Tax Assistance (VITA) program is designed to help
exemption(s) and any earned income credit may be disallowed,
low-income taxpayers and the Tax Counseling for the Elderly
your refund may be delayed, and you may not receive credit for
(TCE) program is designed to assist taxpayers age 60 or older with
your social security earnings. If your Form W-2, Form 1099, or
their tax return. Many VITA sites offer free electronic filing and all
other tax document shows an incorrect name or SSN, notify your
volunteers will let you know about the credits and deductions that
employer or the form-issuing agent as soon as possible to make sure
you may be entitled to claim. If you are a member of the military,
your earnings are credited to your social security record. If the name
you can also get assistance on military tax benefits, such as combat
or SSN on your social security card is incorrect, call the Social
zone benefits, at an office within your installation. For more infor-
Security Administration at 1-800-772-1213.
mation on these programs, go to and enter keyword
“VITA” in the upper right corner. Or call us. See page 6 for the
If a taxpayer died before filing a return for
Death of a taxpayer.
number. To find the nearest AARP Tax-Aide site, visit AARP’s
2004, the taxpayer’s spouse or personal representative may have to
website at or call 1-888-227-7669.
file and sign a return for that taxpayer. A personal representative
can be an executor, administrator, or anyone who is in charge of the
When you go for help, take your photo ID and social security
deceased taxpayer’s property. If the deceased taxpayer did not have
numbers (or individual taxpayer identification numbers) for your
to file a return but had tax withheld, a return must be filed to get a
spouse, your dependents, and yourself. Also take a copy of your
refund. The person who files the return must enter “Deceased,” the
2003 tax return (if available), all your Forms W-2 and 1099 for
deceased taxpayer’s name, and the date of death across the top of
2004, and any other information about your 2004 income and
the return. If this information is not provided, the processing of your
expenses.
return may be delayed.
- 21 -
Need more information or forms? See page 5.
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