Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2011 Page 24
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43Section 5—General Information
What are your rights as a taxpayer?
the Treasury Inspector General for Tax Administration toll-free
You have the right to
at 1-800-366-4484. You can forward suspicious emails to the
be treated fairly, professionally, promptly, and courteously by
Federal Trade Commission at
spam@uce.gov
or contact them at
IRS employees. Our goal at the IRS is to protect your rights so
or 1-877-IDTHEFT (1-877-438-4338).
that you will have the highest confidence in the integrity,
efficiency, and fairness of our tax system. To ensure that you
Visit IRS.gov and enter “identity theft” in the search box to
always receive such treatment, you should know about the
learn more about identity theft and how to reduce your risk.
many rights you have at each step of the tax process. For
details, see Pub. 1.
How long should you keep your tax return?
Keep a copy
of your tax return, worksheets you used, and records of all
Income tax withholding and estimated tax payments for
items appearing on it (such as Forms W-2 and 1099) until the
2012.
If the amount you owe or your refund is large, you may
statute of limitations runs out for that return. Usually, this is 3
want to file a new Form W-4 with your employer to change
years from the date the return was due or filed or 2 years from
the amount of income tax withheld from your 2012 pay. For
the date the tax was paid, whichever is later. You should keep
details on how to complete Form W-4, see Pub. 505. If you
some records longer. See Pub. 552 for details.
receive certain government payments (such as unemployment
compensation or social security benefits), you can have tax
How do you amend your tax return?
File Form 1040X to
withheld from those payments by giving the payer Form W-4V.
change a return you already filed. Generally, Form 1040X must
be filed within 3 years after the date the original return was
You can use the IRS Withholding Calculator at
www.
filed or within 2 years after the date the tax was paid, which-
irs.gov/individuals, instead of Pub. 505 or the work-
TIP
ever is later. But you may have more time to file Form 1040X if
sheets included with Form W-4 or W-4P, to determine
you live in a federally declared disaster area or you are physi-
whether you need to have your withholding increased
cally or mentally unable to manage your financial affairs. See
or decreased.
Pub. 556 for details.
In general, you do not have to make estimated tax payments if
you expect that your 2012 tax return will show a tax refund or
How do you get a copy of your tax return?
If you need a
a tax balance due of less than $1,000. See Pub. 505 for more
copy of your tax return, use Form 4506. There is a $57 fee
details.
(subject to change) for each return requested. If your main
home, principal place of business, or tax records are located in
Secure your records from identity theft.
Identity theft oc-
a federally declared disaster area, this fee will be waived. If you
curs when someone uses your personal information, such as
want a free transcript of your tax return or account, use Form
your name, social security number (SSN), or other identifying
4506-T or 4506T-EZ, visit IRS.gov and click on “Order a Tax
information, without your permission, to commit fraud or other
Return or Account Transcript,” or call us at 1-800-908-9946.
crimes. An identity thief may use your SSN to get a job or may
file a tax return using your SSN to receive a refund.
Past due returns.
If you or someone you know needs to file
To reduce your risk:
past due tax returns, use TeleTax topic 153 in Section 6 or visit
•
for help in filing those returns. Send
Protect your SSN,
•
the returns to the address that applies to you in the latest
Ensure your employer is protecting your SSN, and
Form 1040EZ instructions. For example, if you are filing a 2008
•
Be careful when choosing a tax preparer.
return in 2012, use the address at the end of these instructions.
If your tax records are affected by identity theft and you
However, if you got an IRS notice, mail the return to the
receive a notice from the IRS, respond right away to the name
address in the notice.
and phone number printed on the IRS notice or letter.
Innocent spouse relief.
Generally, both you and your
If your tax records are not currently affected by identity theft
spouse are each responsible for paying the full amount of tax,
but you think you are at risk due to a lost or stolen purse or
interest, and penalties on your joint return. However, you may
wallet, questionable credit card activity or credit report, etc.,
qualify for relief from liability for tax on a joint return if (a)
contact the IRS Identity Protection Specialized Unit at
there is an understatement of tax because your spouse omit-
1-800-908-4490 or submit Form 14039.
ted income or claimed false deductions or credits, (b) you are
For more information, see Pub. 4535.
divorced, separated, or no longer living with your spouse, or
Victims of identity theft who are experiencing economic harm
(c) given all the facts and circumstances, it would not be fair to
or a systemic problem, or are seeking help in resolving tax
hold you liable for the tax. You also may qualify for relief if you
problems that have not been resolved through normal chan-
were a married resident of a community property state but did
nels, may be eligible for Taxpayer Advocate Service (TAS) assis-
not file a joint return and are now liable for an underpaid or
tance. You can reach TAS by calling the National Taxpayer
understated tax. File Form 8857 to request relief. In some
Advocate Helpline at 1-877-777-4778.
cases, Form 8857 may need to be filed within 2 years of the
Protect yourself from suspicious emails or phishing schemes.
date on which the IRS first attempted to collect the tax from
Phishing is the creation and use of email and websites de-
you. Do not file Form 8857 with your Form 1040EZ. For more
signed to mimic legitimate business emails and websites. The
information, see Pub. 971 and Form 8857 or you can call the
most common form is sending an email to a user falsely
Innocent Spouse office toll-free at 1-866-897-4270.
claiming to be an established legitimate enterprise in an at-
tempt to scam the user into surrendering private information
How do you make a gift to reduce debt held by the
that will be used for identity theft.
public?
If you wish to do so, make a check payable to “Bureau
of the Public Debt.” You can send it to: Bureau of the Public
The IRS does not initiate contacts with taxpayers via emails.
Debt, Department G, P.O. Box 2188, Parkersburg, WV
Also, the IRS does not request personal information through
26106-2188. Or you can enclose the check with your income
email or ask taxpayers for the PIN numbers, passwords, or
tax return when you file. Do not add your gift to any tax you
similar secret access information for their credit card, bank, or
may owe. See the instructions for line 12 for details on how to
other financial accounts.
pay any tax you owe.
If you receive an unsolicited email claiming to be from the IRS,
forward the message to
phishing@irs.gov.
You may also report
Go to
for information on how to
misuse of the IRS name, logo, forms, or other IRS property to
make this gift online.
Instructions for Form 1040EZ
- 24 -
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