Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 76
ADVERTISEMENT
1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
25 
26 
27 
28 
29 
30 
31 
32 
33 
34 
35 
36 
37 
38 
39 
40 
41 
42 
43 
44 
45 
46 
47 
48 
49 
50 
51 
52 
53 
54 
55 
56 
57 
58 
59 
60 
61 
62 
63 
64 
65 
66 
67 
68 
69 
70 
71 
72 
73 
74 
75 
76 
77 
78 
79 
80 
81 
82 
83 
84 
85 
86 
87 
88 
89 
90 
91 
92 
93 
94 
95 
96 
97 
98 
99 
100 
101 
102 
103 
104 
105 
106 
107 Daytime Phone Number
Call the IRS for information about
Figuring the Penalty
the processing of your return or the sta-
Providing your daytime phone number
If the Exception just described doesn't
tus of your refund or payment(s),
may help speed the processing of your
apply and you choose to figure the pen-
Receive copies of notices or tran-
return. We may have questions about
alty yourself, use Form 2210 (or 2210-F
scripts related to your return, upon re-
items on your return, such as the earned
for farmers and fishermen).
quest, and
income credit or the credit for child and
Respond to certain IRS notices
Enter any penalty on line 79. Add the
dependent care expenses. If you answer
about math errors, offsets, and return
penalty to any tax due and enter the total
our questions over the phone, we may be
preparation.
on line 78.
able to continue processing your return
However, if you have an overpay-
without mailing you a letter. If you are
You aren't authorizing the designee
ment on line 75, subtract the penalty
filing a joint return, you can enter either
to receive any refund check, bind you to
from the amount you would otherwise
your or your spouse's daytime phone
anything (including any additional tax
enter on line 76a or line 77. Lines 76a,
number.
liability), or otherwise represent you be-
77, and 79 must equal line 75.
fore the IRS. If you want to expand the
Electronic Return
designee's authorization, see Pub. 947.
If the penalty is more than the over-
Signatures
payment on line 75, enter -0- on lines
The authorization will automatically
76a and 77. Then subtract line 75 from
To file your return electronically, you
end no later than the due date (not
line 79 and enter the result on line 78.
must sign the return electronically using
counting extensions) for filing your
a personal identification number (PIN).
Don’t file Form 2210 with your re-
2018 tax return. This is April 15, 2019,
If you are filing online using software,
turn unless Form 2210 indicates that you
for most people.
you must use a Self-Select PIN. If you
must do so. Instead, keep it for your re-
are filing electronically using a tax prac-
cords.
Sign Your Return
titioner, you can use a Self-Select PIN or
Because Form 2210 is compli-
a Practitioner PIN.
cated, you can leave line 79
TIP
Self-Select PIN. The Self-Select PIN
blank and the IRS will figure
Form 1040 isn't considered a valid re-
method allows you to create your own
the penalty and send you a bill. We
turn unless you sign it. If you are filing a
PIN. If you are married filing jointly,
won't charge you interest on the penalty
joint return, your spouse also must sign.
you and your spouse will each need to
if you pay by the date specified on the
If your spouse can't sign the return, see
create a PIN and enter these PINs as
bill. If your income varied during the
Pub. 501. Be sure to date your return
your electronic signatures.
year, the annualized income installment
and enter your occupation(s). If you
A PIN is any combination of five dig-
method may reduce the amount of your
have someone prepare your return, you
its you choose except five zeros. If you
penalty. But you must file Form 2210
are still responsible for the correctness
use a PIN, there is nothing to sign and
because the IRS can't figure your penal-
of the return. If your return is signed by
nothing to mail—not even your Forms
ty under this method. See the Instruc-
a representative for you, you must have
W-2.
tions for Form 2210 for other situations
a power of attorney attached that specifi-
in which you may be able to lower your
cally authorizes the representative to
To verify your identity, you will be
penalty by filing Form 2210.
sign your return. To do this, you can use
prompted to enter your adjusted gross
Form 2848. If you are filing a joint re-
income (AGI) from your originally filed
turn as a surviving spouse, see Death of
2016 federal income tax return, if appli-
a Taxpayer, later.
Third Party Designee
cable. Don’t use your AGI from an
Court-Appointed
amended return (Form 1040X) or a math
error correction made by the IRS. AGI is
Conservator, Guardian, or
If you want to allow your preparer, a
the amount shown on your 2016 Form
friend, a family member, or any other
Other Fiduciary
1040, line 38; Form 1040A, line 22; or
person you choose to discuss your 2017
Form 1040EZ, line 4. If you don’t have
If you are a court-appointed conservator,
tax return with the IRS, check the “Yes”
your 2016 income tax return, call the
guardian, or other fiduciary for a men-
box in the “Third Party Designee” area
IRS at 1-800-908-9946 to get a free
tally or physically incompetent individu-
of your return. Also, enter the designee's
transcript of your return or visit
IRS.gov/
al who has to file Form 1040, sign your
name, phone number, and any five digits
Transcript. (If you filed electronically
name for the individual and file Form
the designee chooses as his or her per-
last year, you may use your prior year
56.
sonal identification number (PIN).
PIN to verify your identity instead of
Child's Return
your prior year AGI. The prior year PIN
If you check the “Yes” box, you, and
is the five-digit PIN you used to elec-
your spouse if filing a joint return, are
If your child can't sign his or her return,
tronically sign your 2016 return.) You
authorizing the IRS to call the designee
either parent can sign the child's name in
also will be prompted to enter your date
to answer any questions that may arise
the space provided. Then, enter “By
of birth (DOB).
during the processing of your return.
(your signature), parent for minor
You also are authorizing the designee to:
child.”
Give the IRS any information that
is missing from your return,
-76-
Need more information or forms? Visit IRS.gov.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial