Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 80

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tions about pensions and retirement-related issues unique to se-
Death of a taxpayer. If a taxpayer died before filing a return
niors.
for 2017, the taxpayer's spouse or personal representative may
You can go to IRS.gov to see your options for preparing and
have to file and sign a return for that taxpayer. A personal rep-
filing your return which include the following.
resentative can be an executor, administrator, or anyone who is
Free File. Go to IRS.gov/FreeFile. See if you qualify to
in charge of the deceased taxpayer's property. If the deceased
use brand-name software to prepare and e-file your federal tax
taxpayer didn't have to file a return but had tax withheld, a re-
return for free.
turn must be filed to get a refund. The person who files the re-
VITA. Go to IRS.gov/VITA, download the free IRS2Go
turn must enter “Deceased,” the deceased taxpayer's name, and
app, or call 1-800-906-9887 to find the nearest VITA location
the date of death across the top of the return. If this information
for free tax preparation.
isn't provided, it may delay the processing of the return.
TCE. Go to IRS.gov/TCE, download the free IRS2Go
If your spouse died in 2017 and you didn't remarry in 2017,
app, or call 1-888-227-7669 to find the nearest TCE location
or if your spouse died in 2018 before filing a return for 2017,
for free tax preparation.
you can file a joint return. A joint return should show your
Getting answers to your tax law questions. On IRS.gov get
spouse's 2017 income before death and your income for all of
answers to your tax questions anytime, anywhere.
2017. Enter “Filing as surviving spouse” in the area where you
Go to
IRS.gov/Help
for a variety of tools that will help
sign the return. If someone else is the personal representative,
you get answers to some of the most common tax questions.
he or she also must sign.
Go to
IRS.gov/ITA
for the Interactive Tax Assistant, a
The surviving spouse or personal representative should
tool that will ask you questions on a number of tax law topics
promptly notify all payers of income, including financial insti-
and provide answers. You can print the entire interview and the
tutions, of the taxpayer's death. This will ensure the proper re-
final response for your records.
porting of income earned by the taxpayer's estate or heirs. A
Go to
IRS.gov/Pub17
to get Pub. 17, Your Federal In-
deceased taxpayer's social security number shouldn't be used
come Tax for Individuals, which features details on tax-saving
for tax years after the year of death, except for estate tax return
opportunities, 2017 tax changes, and thousands of interactive
purposes.
links to help you find answers to your questions. View it online
in HTML, as a PDF, or download it to your mobile device as
Claiming a refund for a deceased taxpayer. If you are fil-
an eBook.
ing a joint return as a surviving spouse, you only need to file
You also may be able to access tax law information in
the tax return to claim the refund. If you are a court-appointed
your electronic filing software.
representative, file the return and include a copy of the certifi-
cate that shows your appointment. All other filers requesting
Getting tax forms and publications. Go to
IRS.gov/Forms
to
the deceased taxpayer's refund must file the return and attach
view, download, or print all of the forms and publications you
Form 1310.
may need. You also can download and view popular tax publi-
cations and instructions (including the 1040 instructions) on
For more details, use
Tax Topic 356
or see Pub. 559.
mobile devices as an eBook at no charge. Or, you can go to
Past due returns. If you or someone you know needs to file
IRS.gov/OrderForms
to place an order and have forms mailed
past due tax returns, use
Tax Topic 153
or go to
IRS.gov/
to you within 10 business days.
Individuals
for help in filing those returns. Send the return to
Access your online account (Individual taxpayers only). Go
the address that applies to you in the latest Form 1040A in-
to
IRS.gov/Account
to securely access information about your
structions. For example, if you are filing a 2014 return in 2018,
federal tax account.
use the address at the end of these instructions. However, if
View the amount you owe, pay online, or set up an online
you got an IRS notice, mail the return to the address in the no-
payment agreement.
tice.
Access your tax records online.
Review the past 18 months of your payment history.
How To Get Tax Help
Go to
IRS.gov/SecureAccess
to review the required iden-
If you have questions about a tax issue, need help preparing
tity authentication process.
your tax return, or want to download free publications, forms,
Using direct deposit. The fastest way to receive a tax refund
or instructions, go to IRS.gov and find resources that can help
is to combine direct deposit and IRS e-file. Direct deposit se-
you right away.
curely and electronically transfers your refund directly into
Preparing and filing your tax return. Find free options to
your financial account. Eight in 10 taxpayers use direct deposit
prepare and file your return on IRS.gov or in your local com-
to receive their refund. IRS issues more than 90% of refunds in
munity if you qualify.
less than 21 days.
The Volunteer Income Tax Assistance (VITA) program of-
For returns claiming certain credits. The IRS can’t issue re-
fers free tax help to people who generally make $54,000 or
funds before mid-February 2018 for returns that properly
less, persons with disabilities, and limited-English-speaking
claimed the earned income credit (EIC) or the additional child
taxpayers who need help preparing their own tax returns. The
tax credit (ACTC). This applies to the entire refund, not just
Tax Counseling for the Elderly (TCE) program offers free tax
the portion associated with these credits. The IRS expects the
help for all taxpayers, particularly those who are 60 years of
earliest that earned income credit and/or additional child tax
age and older. TCE volunteers specialize in answering ques-
credit related refunds will be available in taxpayer bank
-80-

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